Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations
第七十四条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置）
The provisions of Article 68-89-2 and Article 68-89-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated corporation begins on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated corporation began before that date.
新租税特別措置法第六十八条の八十九の二及び第六十八条の八十九の三第一項の規定は、連結法人の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が令和二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し、連結法人の同項に規定する連結親法人事業年度が同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。
The provisions of Article 68-89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before that date.
新租税特別措置法第六十八条の八十九の三第五項の規定は、令和二年四月一日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。