Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc. That Are Consolidated Corporations
第六十九条（中小企業者等である連結法人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 consolidated income for a consolidated business year, beginning before April 1, 2012 and ending on or after that date, of a consolidated parent corporation listed in the first column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a consolidated parent corporation that is 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 consolidated business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each consolidated business year ending (including a consolidated 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六十八条の八第一項の表の第一欄に掲げる連結親法人又は同条第二項に規定する協同組合等である連結親法人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連結事業年度の連結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「終了する各連結事業年度」とあるのは、「終了する各連結事業年度（同年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を含む。）」とする。