Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on the Corporation Tax Rate for Consolidated Parent Corporations That Are Specified Medical Care Corporations
第百二十一条（特定の医療法人である連結親法人の法人税率の特例に関する経過措置）
The provisions of Article 68-100, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Effective Date, of a consolidated parent corporation that is a medical care corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Effective Date, of a consolidated parent corporation that is a medical care corporation.
新租税特別措置法第六十八条の百第一項の規定は、医療法人である連結親法人の施行日以後に終了する連結事業年度分の法人税について適用し、医療法人である連結親法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。