Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc.
第七十五条（特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 68-93-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign corporation prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the partially applicable amount prescribed in that paragraph in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation that is a specially related shareholder, etc. prescribed in Article 68-93-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第六十八条の九十三の二第四項の規定は、同項に規定する特殊関係株主等である連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該連結法人に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第六十八条の九十三の二第四項に規定する特殊関係株主等である連結法人の平成二十三年四月一日前に終了した連結事業年度に係る同項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。