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Supplementary Provisions, Article 19Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years
第十九条（連結事業年度における外国税額の控除に関する経過措置）
The provisions of Article 81-15, paragraphs (5) through (7) of the New Corporation Tax Act apply to cases where a qualified organizational restructuring (meaning a qualified organizational restructuring prescribed in Article 13 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and with regard to cases where a qualified organizational restructuring was carried out before the Effective Date, the provisions of Article 69, paragraphs (4) and (5) of the Former Corporation Tax Act are to be followed.
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