Supplementary Provisions, Article 43Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc.
第四十三条（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置）
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years beginning on or after the date specified in Article 1, item (xix) of the Supplementary Provisions of family companies listed in items (i) and (ii) of that paragraph, and the provisions then in force continue to govern corporation tax for business years beginning before that date (for family companies listed in item (iii) of Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, April 13, 2005) of family companies listed in Article 68-2, paragraph (1), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第六十八条の二第一項の規定は、同項第一号及び第二号に掲げる同族会社の附則第一条第十九号に定める日以後に開始する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の二第一項第一号から第三号までに掲げる同族会社の同日（同号に掲げる同族会社にあっては、平成十七年四月十三日）前に開始した事業年度分の法人税については、なお従前の例による。
With regard to the application of the provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where a corporation attaches the documents prescribed in that paragraph for a business year beginning during the period from the Effective Date to the day before the date specified in Article 1, item (xix) of the Supplementary Provisions, the phrase "item (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "item (iv) of the preceding paragraph".
法人が施行日から附則第一条第十九号に定める日の前日までの間に開始する事業年度に係る新租税特別措置法第六十八条の二第二項に規定する書類を添付する場合における同項の規定の適用については、同項中「前項第三号」とあるのは、「前項第四号」とする。