Supplementary Provisions, Article 81Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
第八十一条（連結法人の雇用者給与等支給額が増加し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 68-15-6 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year 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十五の六（第四項を除く。）の規定は、連結法人の連結親法人事業年度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。