Supplementary Provisions, Article 46Transitional Measures Concerning the Special Tax Rate for Consolidated Specific Family Companies
第四十六条（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 a consolidated business year of a consolidated corporation set forth in paragraph (1) of that Article for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in Article 81-13, paragraph (1) of the Former Corporation Tax Act for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act started 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旧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。