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Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research

第七条(連結法人が試験研究を行った場合の法人税額の特別控除の特例に関する経過措置)

The provisions of Article 68-9-2 of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in ; the same applies hereinafter) begins on or after April 1, 2009.

の規定は、連結法人の連結親法人事業年度(に規定する連結親法人事業年度をいう。以下同じ。)が平成二十一年四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する。

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