Supplementary Provisions, Article 2Effect of Calculations, etc. Concerning the Tax Base Made under the Former Act
第二条（旧法に基いてした課税標準に係る計算等の効力）
In applying the provisions of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act"), with regard to the provisions of the New Act for which there are corresponding provisions of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), unless otherwise specially provided for in these Supplementary Provisions, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the provisions of the Former Act made under the provisions of the Former Act are deemed to be, respectively, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the corresponding provisions of the New Act made under the corresponding provisions of the New Act.
改正後の租税特別措置法（以下「新法」という。）の規定を適用する場合において、新法の規定でこれに相当する改正前の租税特別措置法（以下「旧法」という。）の規定があるものについては、この附則に特別の定があるものを除くほか、旧法の規定に基いてした課税標準に係る計算、政府の承認又は旧法の規定の適用を受けるための手続は、それぞれ新法の相当規定に基いてした課税標準に係る計算、政府の承認又は新法の相当規定の適用を受けるための手続とみなす。