Supplementary Provisions, Article 37Transitional Measures Concerning Notification of Individually Attributed Amounts, etc. of Consolidated Subsidiary Corporations
第三十七条（連結子法人の個別帰属額等の届出に関する経過措置）
The provisions of Article 81-25, paragraph (2) of the New Corporation Tax Act apply to documents stating the individually attributed amounts, etc. prescribed in paragraph (1) of that Article for consolidated business years that end on or after April 1, 2020.
新法人税法第八十一条の二十五第二項の規定は、令和二年四月一日以後に終了する連結事業年度に係る同条第一項に規定する個別帰属額等を記載した書類について適用する。
The provisions of Article 81-25, paragraphs (3) and (4) of the New Corporation Tax Act apply to the documents prescribed in paragraph (3) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurs on or after April 1, 2020, and with regard to the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act in the case where the change occurred before that date, the provisions then in force continue to govern.
新法人税法第八十一条の二十五第三項及び第四項の規定は、令和二年四月一日以後に同条第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第三項に規定する書類について適用し、同日前に旧法人税法第八十一条の二十五第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第二項に規定する書類については、なお従前の例による。