Supplementary Provisions, Article 136Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations
第百三十六条（連結法人である農業生産法人の課税の特例に関する経過措置）
The provisions of Article 68-64, paragraph (1) and Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation prescribed in those provisions 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 68-64, paragraph (1) and Article 68-65, paragraph (1) 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六十四第一項及び第六十八条の六十五第一項の規定は、これらの規定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六十四第一項及び第六十八条の六十五第一項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。