Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Made an Expenditure for Undisclosed Purposes
第百二十条（連結法人が使途秘匿金の支出をした場合の課税の特例に関する経過措置）
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-67, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の六十七第五項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。