Supplementary Provisions, Article 147Transitional Measures Concerning Special Provisions on Corporation Tax Rates for a Consolidated Parent Corporation That Is a Specified Cooperative, etc.
第百四十七条（特定の協同組合等である連結親法人の法人税率の特例に関する経過措置）
The provisions of Article 68-108, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after January 1, 2007, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before that date.
新租税特別措置法第六十八条の百八第一項の規定は、連結法人の連結親法人事業年度が平成十九年一月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に開始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。