Supplementary Provisions, Article 11Transitional Measures Concerning Exclusion of Valuation Loss on Assets from Deductible Expenses, etc.
第十一条（資産の評価損の損金不算入等に関する経過措置）
The provisions of Article 33, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date, and with regard to revaluations prescribed in Article 33, paragraph (2) of the Former Corporation Tax Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第三十三条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用し、法人が施行日前に行った旧法人税法第三十三条第二項に規定する評価換えについては、なお従前の例による。
The provisions of Article 33, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date.
新法人税法第三十三条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。