Supplementary Provisions, Article 9Transitional Measures Concerning Exclusion of Valuation Losses on Assets from Deductible Expenses, etc.
第九条（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, paragraphs (2) and (3) of the New Corporation Tax Act apply to a revaluation prescribed in Article 33, paragraphs (2) and (3) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies in this paragraph) carries out on or after the Effective Date, and with regard to a revaluation 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及び第三項の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う新法人税法第三十三条第二項及び第三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 (4) of the New Corporation Tax Act apply in the case where the facts prescribed in that paragraph occur on or after the Effective Date, and with regard to the case where the facts prescribed in Article 33, paragraph (3) of the Former Corporation Tax Act occurred before the Effective Date, the provisions then in force continue to govern.
新法人税法第三十三条第四項の規定は、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し、施行日前に旧法人税法第三十三条第三項に規定する事実が生じた場合については、なお従前の例による。