Supplementary Provisions, Article 12Transitional Measures Concerning Tax Credits for Corporations
第十二条（法人の税額控除に関する経過措置）
Where a corporation engaged in a business specified by Cabinet Order as referred to in Article 42-4, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972".
旧法第四十二条の四第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む法人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定の設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。
The provisions then in force continue to govern cases where a corporation conducted a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act during the period from April 1, 1966 to March 31, 1970.
法人が昭和四十一年四月一日から昭和四十五年三月三十一日までの間に旧法第四十二条の五第一項に規定する特定合併を行なつた場合については、なお従前の例による。
A specified merger specified by Cabinet Order as prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation engaged in the business prescribed in paragraph (1) conducted during the period from April 1, 1970 to March 31, 1971 is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1971".
第一項に規定する事業を営む法人が昭和四十五年四月一日から昭和四十六年三月三十一日までの間に行なつた旧法第四十二条の五第一項に規定する政令で定める特定合併については、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十六年三月三十一日」として、同条の規定の例によるものとする。
The provisions of Article 46-3 of the New Act do not apply to a merger that is governed in accordance with the provisions of Article 42-5 of the Former Act pursuant to the provisions of the preceding paragraph.
前項の規定により旧法第四十二条の五の規定の例によるものとされる合併については、新法第四十六条の三の規定は、適用しない。