Supplementary Provisions, Article 112Transitional Measures Concerning Special Provisions on Taxation on Certified Qualified Farmland-Owning Corporations, etc. That Are Consolidated Corporations
第百十二条（連結法人である認定農地所有適格法人等の課税の特例に関する経過措置）
The provisions then in force continue to govern grants, etc. prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph.
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で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）に該当するものが施行日前に交付を受けた同項に規定する交付金等については、なお従前の例による。
The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 68-64, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the consolidated business year that includes the day on which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where it makes that acquisition, etc. on or after the Effective Date.
新租税特別措置法第六十八条の六十四及び第六十八条の六十五（新租税特別措置法第六十八条の六十四第三項第二号に係る部分に限る。）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同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む連結事業年度分の法人税について適用する。