Supplementary Provisions, Article 3Effect of Dispositions or Procedures Based on the Provisions of the Former Act
第三条(旧法の規定に基づく処分又は手続の効力)
Any approval or designation, or any return, application, claim, notification or other disposition or procedure, made before the Effective Date pursuant to the provisions of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act") or an order based on it, for which the New Act or an order based on it has corresponding provisions, is deemed, except as otherwise provided in these Supplementary Provisions, to be the corresponding disposition or procedure made pursuant to the corresponding provisions of the New Act or an order based on it.