Supplementary Provisions, Article 74Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
第七十四条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置）
The provisions of Article 68-9, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in Article 68-9, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation disbursed before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十八条の九第十二項第三号の規定は、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が施行日以後に支出する同号に規定する試験研究費の額について適用し、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が施行日前に支出した旧租税特別措置法第六十八条の九第十二項第三号に規定する試験研究費の額については、なお従前の例による。