Supplementary Provisions, Article 33Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第三十三条（法人税法の一部改正に伴う経過措置）
The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on retirement pension funds for business years of corporations beginning on or after the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect, and with regard to corporation tax on retirement pension funds for business years of corporations that began before that date, the provisions then in force continue to govern.
前条の規定による改正後の法人税法第八十四条の規定は、法人の国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第一号に掲げる規定の施行の日以後に開始する事業年度の退職年金等積立金に対する法人税について適用し、法人の同日前に開始した事業年度の退職年金等積立金に対する法人税については、なお従前の例による。