Supplementary Provisions, Article 27Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations
第二十七条（連結法人間取引の損益の調整に関する経過措置）
With regard to the amount of gain on transfer or amount of loss on transfer prescribed in Article 81-10, paragraph (1) of the Corporation Tax Act Before the October Changes pertaining to a transfer of a transfer gain or loss adjustment asset prescribed in that paragraph that a consolidated corporation effected on or before September 30, 2010, the provisions then in force continue to govern, except in the case prescribed in Article 22, paragraph (2) of the Supplementary Provisions.
連結法人が平成二十二年九月三十日以前に行った十月旧法人税法第八十一条の十第一項に規定する譲渡損益調整資産の譲渡に係る同項に規定する譲渡利益額又は譲渡損失額については、附則第二十二条第二項に規定する場合を除き、なお従前の例による。