Supplementary Provisions, Article 106Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百六条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 53, paragraph (9) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article (hereinafter referred to as the "New 2018 Amendment Act" in this Article), which remain in force pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions of the New 2018 Amendment Act, apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 28, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern.