Supplementary Provisions, Article 111Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. for Building a Tax System That Responds to Changes in the Economic and Social Structure
第百十一条（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律の一部改正に伴う経過措置）
With regard to corporation tax on income for each business year prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. for Building a Tax System That Responds to Changes in the Economic and Social Structure prior to the amendment by the provisions of Article 17 (hereinafter referred to as the "Former Tax System Construction Amendment Act" in this Article) that began before the Effective Date for a corporation, and corporation tax on consolidated income for each consolidated business year prescribed in Article 22, paragraph (2) of the Supplementary Provisions of the Former Tax System Construction Amendment Act that began before the Effective Date for a consolidated parent corporation, the provisions then in force continue to govern.
法人の施行日前に開始した第十七条の規定による改正前の経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（以下この条において「旧改正法」という。）附則第十四条第二項に規定する各事業年度の所得に対する法人税及び連結親法人の施行日前に開始した旧改正法附則第二十二条第二項に規定する各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。