Supplementary Provisions, Article 144Transitional Measures Concerning Special Provisions on Taxation on Subsidies, etc. for Business Conversion or Discontinuation of a Consolidated Corporation
第百四十四条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 68-102, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) and paragraph (4) of that Article apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十八条の百二第二項（同条第十項において準用する場合を含む。）及び同条第四項の規定は、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、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。