Supplementary Provisions, Article 17Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc. from Deductible Expenses
第十七条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 60-3, paragraph (1) of the New Corporation Tax Act apply to the loss on the transfer, etc. prescribed in that paragraph of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph falls on or after the Effective Date, and with regard to the loss on the transfer, etc. prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph fell before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十条の三第一項の規定は、法人の同項に規定する特定支配日が施行日以後である場合における同項に規定する特定資産の同項に規定する譲渡等損失額について適用し、法人の旧法人税法第六十条の三第一項に規定する特定支配日が施行日前であった場合における同項に規定する特定資産の同項に規定する譲渡等損失額については、なお従前の例による。