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Supplementary Provisions, Article 20Transitional Measures Concerning the Tax Rate for Corporation Tax on Liquidation Income
第二十条（清算所得に対する法人税の税率に関する経過措置）
With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax pertaining to liquidation income in the case where an ordinary corporation which is a domestic corporation has dissolved or merged during the period from April 1, 1989 to March 31, 1990, the term "33 percent" in Article 99, paragraph (1) and Article 115, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "35.2 percent".
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