Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 2Transitional Provisions Concerning the Amount Deemed to Be the Amount of Dividends, etc.
第二条（配当等の額とみなす金額に関する経過規定）
The provisions of Article 24, paragraph (1) (Amount Deemed to Be the Amount of Dividends, etc. out of Monies, etc. Delivered upon a Capital Reduction, etc.) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to cases where a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) receives the delivery of monies or other assets listed in the items of that paragraph on or after April 1, 1968, and with regard to cases where a corporation received the delivery of such monies or other assets before that date, the provisions then in force continue to govern.
改正後の法人税法（以下「新法」という。）第二十四条第一項（減資等により交付される金銭等のうち配当等の額とみなす金額）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）が昭和四十三年四月一日以後に同項各号に掲げる金銭その他の資産の交付を受ける場合について適用し、法人が同日前に当該金銭その他の資産の交付を受けた場合については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value Related to Payment by the Users and Reserves
第三条（工事負担金に係る圧縮記帳及び引当金に関する経過規定）
The provisions of Article 45 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired through Payment by the Users) and Articles 52 through 56 (Reserves) of the New Act apply to corporation tax on income for a business year of a corporation beginning on or after April 1, 1968, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
Supplementary Provisions, Article 4Transitional Provisions Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc.
第四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過規定）
The provisions of Article 57 of the New Act (Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed), Article 58 (Carryover of Losses Due to Disasters Incurred in Business Years for Which No Blue Return Was Filed) and Article 81, paragraph (4) (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 1968, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
Supplementary Provisions, Article 5Transitional Provisions Concerning the Tax Rate for Corporation Tax on Retirement Pension Funds
第五条（退職年金積立金に対する法人税の税率に関する経過規定）
The provisions of Article 87 of the New Act (Tax Rate for Corporation Tax on Retirement Pension Funds) apply to corporation tax on the retirement pension fund for a business year beginning on or after April 1, 1968 of a domestic corporation that conducts retirement pension business, and with regard to corporation tax on the retirement pension fund for a business year that began before that date of a domestic corporation that conducts retirement pension business, the provisions then in force continue to govern.