Supplementary Provisions, Article 29Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
第二十九条（連結事業年度における受取配当等の益金不算入に関する経過措置）
The provisions of Article 81-4 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation began before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の四の規定は、連結親法人の連結親法人事業年度（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をいう。以下同じ。）が施行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、連結親法人の連結親法人事業年度が施行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。