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Supplementary Provisions, Article 6Transitional Measures for the Definition of Qualified Capital Contribution in Kind
第六条（適格現物出資の定義に関する経過措置）
The provisions of Article 2, item (xii)-14 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to a contribution in kind made on or after October 1, 2024, and with regard to a contribution in kind made before that date, the provisions then in force continue to govern.
第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二条第十二号の十四の規定は、令和六年十月一日以後に行われる現物出資について適用し、同日前に行われた現物出資については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.