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Supplementary Provisions, Article 15Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets
第十五条（課税資産の譲渡等についての中間申告に関する経過措置）
The provisions of Articles 42 and 43 of the New Act apply to the case where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Act begins on or after the Effective Date, and the provisions then in force continue to govern the case where that taxable period began before the Effective Date.
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