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Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation in the Case Where a Consolidated Corporation Makes a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
第七十四条（連結法人が特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
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