Supplementary Provisions
附 則
This Act comes into effect on April 1, 1975.
この法律は、昭和五十年四月一日から施行する。
Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of 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) ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income due to a dissolution or merger on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that ended before the Effective Date and corporation tax on liquidation income due to a dissolution or merger before the Effective Date, the provisions then in force continue to govern.
この附則に別段の定めがあるものを除き、改正後の法人税法（以下「新法」という。）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。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の施行日前に終了した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
The provisions of Article 67 of the New Act (Special Tax Rate for Family Companies) apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 75-2 of the New Act (Special Provisions on Extension of the Due Date for Filing a Final Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) concerning corporation tax on income for a business year of a corporation ending during the period from April 1, 1975 to May 31, 1975, the phrase "the last day of the business year" in Article 75-2, paragraph (2) of the New Act is deemed to be replaced with "the day preceding the day on which one month has elapsed from the day following the last day of the business year", and the phrase "15 days" in paragraph (6) of that Article is deemed to be replaced with "45 days".