Supplementary Provisions, Article 75Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Consolidated Corporations Conduct Experimental Research
第七十五条（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等に関する経過措置）
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (8), item (v)-2 and paragraph (10)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
新租税特別措置法第六十八条の九（第八項第五号の二及び第十項に係る部分を除く。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結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分の法人税については、なお従前の例による。
With regard to the application of the provisions of Article 68-9, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "that does not fall under an excluded business operator or" in that paragraph is deemed to be replaced with "or".
施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の九第三項の規定の適用については、同項中「で適用除外事業者に該当しないもの又は」とあるのは、「又は」とする。
The provisions of Article 68-9, paragraph (8), item (v)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after April 1, 2019.
新租税特別措置法第六十八条の九第八項第五号の二の規定は、連結法人の連結親法人事業年度が平成三十一年四月一日以後に開始する連結事業年度分の法人税について適用する。
The provisions of Article 68-9, paragraph (10), Article 68-10, paragraphs (10) and (11), Article 68-11, paragraphs (9) and (10), Article 68-13, paragraphs (6) and (7), Article 68-14, paragraph (7), Article 68-14-2, paragraph (6), Article 68-15, paragraph (6), Article 68-15-2, paragraph (8), Article 68-15-3, paragraph (3), Article 68-15-4, paragraphs (9) and (10), Article 68-15-6, paragraph (4) and Article 68-15-7, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation files on or after the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation filed before the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made before the Effective Date.
新租税特別措置法第六十八条の九第十項、第六十八条の十第十項及び第十一項、第六十八条の十一第九項及び第十項、第六十八条の十三第六項及び第七項、第六十八条の十四第七項、第六十八条の十四の二第六項、第六十八条の十五第六項、第六十八条の十五の二第八項、第六十八条の十五の三第三項、第六十八条の十五の四第九項及び第十項、第六十八条の十五の六第四項並びに第六十八条の十五の七第五項の規定は、連結親法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る連結事業年度分の法人税について適用し、連結親法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る連結事業年度分の法人税については、なお従前の例による。