Supplementary Provisions, Article 134Transitional Measures Concerning Special Depreciation by the Reserve Method for Consolidated Corporations
第百三十四条（連結法人の準備金方式による特別償却に関する経過措置）
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in paragraphs (1) through (3) of that Article or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation prescribed in Article 68-41, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act.
新租税特別措置法第六十八条の四十一の規定は、同条第一項から第三項までに規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法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、旧租税特別措置法第六十八条の四十一第一項から第三項までに規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の会社法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。