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Supplementary Provisions, Article 21Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year
第二十一条（各事業年度の所得に対する法人税の税率に関する経過措置）
The provisions of Article 66 of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and with regard to corporation tax on income for business years of a corporation that ended before that date, the provisions then in force continue to govern.
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