Supplementary Provisions, Article 78Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第七十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 91 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 107 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this Article) of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 105 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in item (x)-5 of that paragraph; hereinafter the same applies up to Article 105 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in item (x)-7 of that paragraph; hereinafter the same applies up to Article 105 of the Supplementary Provisions) with that consolidated parent corporation begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date.
別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第九十一条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人（旧租税特別措置法第二条第二項第十号の四に規定する連結親法人をいう。以下附則第百五条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（同項第十号の七に規定する連結完全支配関係をいう。以下附則第百五条までにおいて同じ。）にある連結子法人（同項第十号の五に規定する連結子法人をいう。以下附則第百五条までにおいて同じ。）の連結親法人事業年度（旧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をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度（旧租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第百七条までにおいて同じ。）分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び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。