Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years
第九十六条（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置）
The provisions then in force continue to govern the special interest prescribed in Article 68-104, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date.
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連結親法人事業年度が施行日前に開始した連結事業年度における旧租税特別措置法第六十八条の百四第一項に規定する特別利子については、なお従前の例による。