Supplementary Provisions, Article 19Transitional Measures Concerning the Calculation of the Amount of Liquidation Income from Dissolution
第十九条（解散による清算所得の金額の計算に関する経過措置）
With regard to the application of the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act pertaining to the calculation of the amount of liquidation income from dissolution during the period from April 1, 1989 to March 31, 1990 of an ordinary corporation or a cooperative, etc. prescribed in Article 2, item (vii) of the New Corporation Tax Act, which is a domestic corporation, the term "80 percent" in that item is deemed to be replaced with "90 percent".
With regard to the amount of the foreign country's corporate tax listed in Article 93, paragraph (2), item (iii) of the Former Corporation Tax Act that was refunded after the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act were applied, the provisions then in force continue to govern.
旧法人税法第六十九条第一項から第三項までの規定の適用を受けた後に還付された旧法人税法第九十三条第二項第三号に掲げる外国法人税の額については、なお従前の例による。