Supplementary Provisions, Article 47Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc.
第四十七条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置）
The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to an amount deducted, pursuant to the provisions of Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for each business year beginning on or after the Effective Date.
新租税特別措置法第四十二条の十四第四項（新租税特別措置法第四十二条の十二の五第三項に係る部分に限る。）の規定は、新租税特別措置法第四十二条の十二の五第三項の規定により施行日以後に開始する各事業年度の所得に対する法人税の額から控除された金額について適用する。
With regard to the application of the provisions of Article 42-14, paragraph (4) 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 (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (3) or (4), or Article 42-12-7, paragraph (7), (8), (10) or (11)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (3) or (4)".
施行日から附則第一条第十三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四十二条の十四第四項の規定の適用については、同項中「、第四十二条の十二の五第三項若しくは第四項又は第四十二条の十二の七第七項、第八項、第十項若しくは第十一項」とあるのは、「又は第四十二条の十二の五第三項若しくは第四項」とする。