Supplementary Provisions, Article 25Transitional Measures Concerning Questions and Inspections by Relevant Officials in Investigations Concerning Corporation Tax
第二十五条（法人税に関する調査の当該職員の質問検査等に関する経過措置）
With regard to questions or inspections conducted for a corporation on or before December 31, 2012 pursuant to the provisions of Article 153 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act; the same applies hereinafter in this Article) (including those pertaining to an investigation continued after that date (limited to an investigation for which questions or inspections under Article 153 of the Former Corporation Tax Act pertaining to that investigation had been conducted for that corporation on or before that date; referred to as an "investigation covered by the transitional measures" in this Article)), and questions or inspections conducted on or before that date pursuant to the provisions of Article 154, paragraph (1) or (2) of the Former Corporation Tax Act (including those pertaining to that investigation covered by the transitional measures) for a person found to be obligated to make a payment of money or a transfer of goods, or a person found to be entitled to receive a payment of money or a transfer of goods, as prescribed in Article 154, paragraph (1) or (2) of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act; the same applies hereinafter in this Article), the provisions then in force continue to govern.
平成二十四年十二月三十一日以前に法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。以下この条において同じ。）の規定による質問又は検査（同日後引き続き行われる調査（同日以前に当該法人に対して当該調査に係る旧法人税法第百五十三条の規定による質問又は検査を行っていたものに限る。以下この条において「経過措置調査」という。）に係るものを含む。）及び旧法人税法第百五十四条第一項又は第二項（旧法人税法第百五十五条において準用する場合を含む。以下この条において同じ。）に規定する金銭の支払若しくは物品の譲渡をする義務があると認められる者又は金銭の支払若しくは物品の譲渡を受ける権利があると認められる者に対して同日以前に行った旧法人税法第百五十四条第一項又は第二項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。