Supplementary Provisions, Article 25Transitional Measures Concerning the Amount of Stated Capital, etc. and the Amount of Retained Earnings, etc.
第二十五条（資本金等の額及び利益積立金額等に関する経過措置）
The provisions of Article 2, items (xvi) through (xviii)-3 of the New Corporation Tax Act apply in the case where a reason for an increase or decrease in the amounts listed in those provisions arises on or after the Effective Date, and in the case where a reason for an increase or decrease in the amounts listed in Article 2, items (xvi) through (xviii)-3 of the Former Corporation Tax Act arose before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十六号から第十八号の三までの規定は、施行日以後にこれらの規定に掲げる金額が増加し、又は減少する事由が生ずる場合について適用し、施行日前に旧法人税法第二条第十六号から第十八号の三までに掲げる金額が増加し、又は減少する事由が生じた場合には、なお従前の例による。