Supplementary Provisions, Article 50Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year
第五十条（各連結事業年度の連結所得に対する法人税の税率に関する経過措置）
The provisions of Article 81-12, paragraphs (1) through (3) of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation prescribed in those provisions (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article and the following Article) commences on or after January 1, 2007, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation prescribed in Article 81-12, paragraphs (1) through (3) of the Former Corporation Tax Act commenced before that date, the provisions then in force continue to govern.
新法人税法第八十一条の十二第一項から第三項までの規定は、これらの規定に規定する連結親法人の連結親法人事業年度（新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条及び次条において同じ。）が平成十九年一月一日以後に開始する連結事業年度の連結所得に対する法人税について適用し、旧法人税法第八十一条の十二第一項から第三項までに規定する連結親法人の連結親法人事業年度が同日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。