Supplementary Provisions, Article 93Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
第九十三条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 68-9, paragraph (8) 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, and Article 68-15-6-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 68-15-6".
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第八項の規定の適用については、同項第二号イ中「、第六十八条の十五の六並びに第六十八条の十五の六の二第二項」とあるのは、「並びに第六十八条の十五の六」とする。