Supplementary Provisions, Article 22Transitional Measures Concerning Notification of Incorporation, etc. of Domestic Ordinary Corporations, etc.
第二十二条（内国普通法人等の設立等の届出に関する経過措置）
The provisions of Article 148 of the New Corporation Tax Act apply to the application forms referred to in paragraph (1) of that Article that are submitted on or after the Effective Date, and with regard to the application forms referred to in Article 148, paragraph (1) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern.
新法人税法第百四十八条の規定は、施行日以後に提出する同条第一項の届出書について適用し、施行日前に提出した旧法人税法第百四十八条第一項の届出書については、なお従前の例による。
The provisions of Article 149 of the New Corporation Tax Act apply to the application forms prescribed in paragraph (1) or (2) of that Article that are submitted on or after the Effective Date, and with regard to the application forms prescribed in Article 149, paragraph (1) or (2) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern.
新法人税法第百四十九条の規定は、施行日以後に提出する同条第一項又は第二項に規定する届出書について適用し、施行日前に提出した旧法人税法第百四十九条第一項又は第二項に規定する届出書については、なお従前の例による。