Supplementary Provisions, Article 13Transitional Measures Concerning the Tax Rate, etc. for Corporation Tax on Income for Each Business Year
第十三条（各事業年度の所得に対する法人税の税率等に関する経過措置）
The provisions of Article 66, paragraph (6) (limited to the part pertaining to item (iii)) and Article 67, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation starting on or after April 1, 2011 (excluding a business year ending before the Effective Date), and with regard to corporation tax on income for business years of a corporation that started before April 1, 2011 (including a business year that started on or after that date and ended before the Effective Date), the provisions then in force continue to govern.