Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation
第七十六条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）
With regard to corporation tax of a consolidated parent corporation or its consolidated subsidiary corporation for the consolidated business year that includes the day on which the fact prescribed in Article 68-102-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent consolidated business year, in the case where that fact occurred before the Effective Date with respect to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.
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について施行日前に旧租税特別措置法第六十八条の百二の三第一項に規定する事実が生じた場合における当該連結親法人又はその連結子法人の当該事実が生じた日を含む連結事業年度以後の各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。