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Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
第二十八条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
The provisions of Article 66-5, paragraph (4) 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, 2013.
新租税特別措置法第六十六条の五第四項の規定は、法人の平成二十五年四月一日以後に開始する事業年度分の法人税について適用する。
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