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Supplementary Provisions, Article 9Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts
第九条（所得税法等の一部改正に伴う経過措置）
The table in item (i) of Appended Table I of the Income Tax Act, the table in item (i) of Appended Table II of the Corporation Tax Act, and the provisions of Article 72-5, paragraph (1), item (iv) of the Local Tax Act, prior to amendment, remain in force with respect to funds in liquidation even after this Act comes into effect.
改正前の所得税法別表第一第一号の表、法人税法別表第二第一号の表及び地方税法第七十二条の五第一項第四号の規定は、清算中の基金については、この法律の施行後も、なおその効力を有する。