Supplementary Provisions, Article 29Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years
第二十九条（連結事業年度における外国税額の控除に関する経過措置）
The provisions of Article 81-15 of the New Corporation Tax Act (excluding the part pertaining to the individually attributed amount of the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act begins on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act began before that date.
新法人税法第八十一条の十五（同条第二項に規定する地方法人税控除限度個別帰属額に係る部分を除く。）の規定は、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平成二十八年四月一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、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同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。