Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
第百四条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7), or Article 68-15-6-2, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-6, paragraph (7)".
施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「、第六十八条の十五の六第七項又は第六十八条の十五の六の二第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。