Supplementary Provisions, Article 50Principle of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五十条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2011 (excluding business years ending before the Effective Date) and 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 beginning on or after April 1 of that year (excluding consolidated business years ending before the Effective Date), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before April 1 of that year (including business years beginning on or after that date and ending before the Effective Date) and 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 that began before April 1 of that year (including consolidated business years beginning on or after that date and ending before the Effective Date).
別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同年四月一日以後に開始する連結事業年度（施行日前に終了する連結事業年度を除く。）分の法人税について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同年四月一日前に開始した連結事業年度（同日以後に開始し、かつ、施行日前に終了する連結事業年度を含む。）分の法人税については、なお従前の例による。