Supplementary Provisions, Article 54Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees Has Increased in Areas for Improving Regional Vitality, etc.
第五十四条（地方活力向上地域等において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置）
The provisions then in force continue to govern the corporation tax, for the applicable business year prescribed in Article 42-12, paragraph (6), item (iii) of the Former Act on Special Measures Concerning Taxation pertaining to the plan for developing specified business facilities in areas for improving regional vitality, etc., of a corporation that obtained, before the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph.
旧租税特別措置法第四十二条の十二第一項に規定する地方活力向上地域等特定業務施設整備計画について施行日前に同項に規定する計画の認定を受けた法人の当該地方活力向上地域等特定業務施設整備計画に係る同条第六項第三号に規定する適用年度分の法人税については、なお従前の例による。