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Supplementary Provisions, Article 148Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to a Small and Medium Sized Enterprise That Is a Consolidated Parent Corporation Implementing a Business Innovation Plan
第百四十八条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置）
The provisions of Article 68-109, 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 prescribed in that paragraph begins on or after the Effective Date.
新租税特別措置法第六十八条の百九第一項の規定は、同項に規定する連結法人の連結親法人事業年度が施行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する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.