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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations

第十六条(法人の資産の譲渡の場合の課税の特例に関する経過措置)

The provisions of Article 65-4, paragraph (1), item (iv) of the New Act apply to corporation tax on the transfer of assets falling under the provisions of that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation made before that date.

の規定は、法人が施行日以後に行なうの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた当該資産の譲渡に係る法人税については、なお従前の例による。

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