Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
第五十二条（中小企業者等の法人税率の特例に関する経過措置）
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to income for a business year, beginning before April 1, 2012 and ending on or after that date, of a corporation listed in the first column of the table in Article 42-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a cooperative, etc. prescribed in paragraph (2) of that Article, the provisions of that Article remain in force. In such a case, the phrase "each business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each business year ending (including a business year beginning before April 1 of that year and ending on or after that date)".
旧租税特別措置法第四十二条の三の二第一項の表の第一欄に掲げる法人又は同条第二項に規定する協同組合等の平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「終了する各事業年度」とあるのは、「終了する各事業年度（同年四月一日前に開始し、かつ、同日以後に終了する事業年度を含む。）」とする。