Supplementary Provisions, Article 9Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
第九条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置）
The provisions of Article 59, paragraph (2) of the Corporation Tax Act as amended by Article 2 apply in the case where the facts prescribed in that paragraph occur on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the case where the facts prescribed in Article 59, paragraph (2) of the Corporation Tax Act prior to the amendment by Article 2 occurred before the Effective Date.
第二条の規定による改正後の法人税法第五十九条第二項の規定は、この法律の施行の日（以下「施行日」という。）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、施行日前に第二条の規定による改正前の法人税法第五十九条第二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。