Supplementary Provisions, Article 13Transitional Measures Concerning Application of the Corporation Tax Act in the Case of Revising the Scope of Taxable Income, etc.
第十三条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置）
The provisions of Article 10-3 of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of a public interest corporation, etc. after the Effective Date.
新法人税法第十条の三の規定は、施行日後に同条第一項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。
With regard to the application of the provisions of Article 10-3 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "among general incorporated associations, general incorporated foundations or medical care corporations," in paragraph (1) of that Article is deemed to be replaced with "among medical care corporations".
施行日から附則第一条第五号に定める日の前日までの間における新法人税法第十条の三の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。