Supplementary Provisions, Article 18Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. Pertaining to Specified Assets from Deductible Expenses
第十八条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 62-7 of the New Corporation Tax Act apply to the net operating loss on the transfer of specified assets prescribed in paragraph (1) of that Article of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation comes, on or after the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, and with regard to the net operating loss on the transfer of specified assets prescribed in Article 62-7, paragraph (1) of the Former Corporation Tax Act of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation came, before the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, the provisions then in force continue to govern.
新法人税法第六十二条の七の規定は、法人が施行日以後に同条第一項に規定する支配関係法人との間に支配関係があることとなる場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額について適用し、法人が施行日前に旧法人税法第六十二条の七第一項に規定する支配関係法人との間に支配関係があることとなった場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額については、なお従前の例による。