Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation on Business Closure or Conversion Subsidies, etc. of Consolidated Corporations
第百二十二条（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 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.