Supplementary Provisions, Article 21Transitional Measures Concerning the Calculation of the Amount of Income in the Case Where a Public Interest Corporation, etc. Transitions to an Ordinary Corporation
第二十一条（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置）
The provisions of Article 64-4, paragraph (1) of the New Corporation Tax Act apply to domestic corporations prescribed in that paragraph that come to fall under ordinary corporations or cooperatives, etc. on or after the Effective Date, and with regard to domestic corporations prescribed in Article 64-4, paragraph (1) of the Former Corporation Tax Act that came to fall under ordinary corporations before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十四条の四第一項の規定は、施行日以後に普通法人又は協同組合等に該当することとなる同項に規定する内国法人について適用し、施行日前に普通法人に該当することとなった旧法人税法第六十四条の四第一項に規定する内国法人については、なお従前の例による。
The provisions of Article 64-4, paragraph (2) of the New Corporation Tax Act apply to qualified mergers prescribed in that paragraph carried out on or after the Effective Date, and with regard to qualified mergers prescribed in Article 64-4, paragraph (2) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十四条の四第二項の規定は、施行日以後に行われる同項に規定する適格合併について適用し、施行日前に行われた旧法人税法第六十四条の四第二項に規定する適格合併については、なお従前の例による。