Supplementary Provisions, Article 12Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc.
第十二条（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, paragraphs (1) and (2) of the New Corporation Tax Act apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under the category of public interest corporation, etc. after the Effective Date, and with regard to a specified ordinary corporation prescribed in Article 10-3, paragraph (1) of the Former Corporation Tax Act that came to fall under the category of public interest corporation, etc. on or before the Effective Date, the provisions then in force continue to govern.
新法人税法第十条の三第一項及び第二項の規定は、施行日後に公益法人等に該当することとなる同条第一項に規定する特定普通法人等について適用し、施行日以前に公益法人等に該当することとなった旧法人税法第十条の三第一項に規定する特定普通法人については、なお従前の例による。