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Supplementary Provisions, Article 14Transitional Measures Concerning Carryover of Consolidated Losses
第十四条（連結欠損金の繰越しに関する経過措置）
The provisions of Article 81-9, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iv)) apply to corporation tax on consolidated income for an applicable consolidated business year prescribed in that item of a consolidated parent corporation starting on or after April 1, 2011 (excluding an applicable consolidated business year prescribed in that item ending before the Effective Date).
新法人税法第八十一条の九第五項（第四号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する同号に規定する適用連結事業年度（施行日前に終了する同号に規定する適用連結事業年度を除く。）の連結所得に対する法人税について適用する。
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