Supplementary Provisions, Article 140Transitional Measures Concerning Special Provisions on Taxation of Interest on Liabilities Payable to a Consolidated Corporation's Foreign Controlling Shareholders
第百四十条（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
The provisions of Article 68-89 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 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 corporation. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "interest on liabilities, etc. to a fund provider, etc." in paragraph (1) of that Article is deemed to be replaced with "interest on liabilities, etc. (excluding those specified by Cabinet Order; the same applies hereinafter in this Article) to a fund provider, etc. (excluding persons specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "liabilities to foreign controlling shareholders, etc. and fund providers, etc." in that paragraph is deemed to be replaced with "liabilities to foreign controlling shareholders, etc. and fund providers, etc. (excluding liabilities specified by Cabinet Order; the same applies hereinafter in this Article)".
新租税特別措置法第六十八条の八十九の規定は、連結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、連結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。この場合において、連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における同条の規定の適用については、同条第一項中「資金供与者等に負債の利子等」とあるのは「資金供与者等（政令で定める者を除く。以下この条において同じ。）に負債の利子等（政令で定めるものを除く。以下この条において同じ。）」と、「国外支配株主等及び資金供与者等に対する負債」とあるのは「国外支配株主等及び資金供与者等に対する負債（政令で定める負債を除く。以下この条において同じ。）」とする。