Supplementary Provisions, Article 51Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies
第五十一条（連結特定同族会社の特別税率に関する経過措置）
The provisions of Article 81-13 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 the consolidated corporation referred to in paragraph (1) of that Article commences on or after the Effective Date, and with regard to corporation tax on consolidated income for consolidated business years for which the consolidated parent corporation business year of the consolidated corporation referred to in Article 81-13, paragraph (1) of the Former Corporation Tax Act commenced before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の十三の規定は、同条第一項の連結法人の連結親法人事業年度が施行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十三第一項の連結法人の連結親法人事業年度が施行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。
The provisions of Article 81-13, paragraph (3) of the New Corporation Tax Act apply to dividends of surplus or dividends of profits whose record date for payment falls within a consolidated business year ending on or after the Companies Act Effective Date.
新法人税法第八十一条の十三第三項の規定は、会社法施行日以後に終了する連結事業年度にその支払に係る基準日がある剰余金の配当又は利益の配当について適用する。
The amount of bonuses for which the obligation has not been determined prescribed in Article 81-13, paragraph (2) of the Former Corporation Tax Act in a consolidated business year that commenced on or after the Effective Date and ended before the Companies Act Effective Date is to be included in the retained amount prescribed in Article 81-13, paragraph (2) of the New Corporation Tax Act.
施行日以後に開始し、かつ、会社法施行日前に終了した連結事業年度における旧法人税法第八十一条の十三第二項に規定する債務の確定していない賞与の額は、新法人税法第八十一条の十三第二項に規定する留保した金額に含まれるものとする。