Supplementary Provisions, Article 13Transitional Measures Concerning Reserves, etc. of Corporations
第十三条（法人の準備金等に関する経過措置）
With regard to corporation tax for a business year of a corporation that began before the Effective Date and ends on or after that date, the provisions of Article 54 of the Former Act are to govern, with the phrase "until March 31, 1971" in paragraph (1) of that Article deemed to be replaced with "until the end of the business year that includes March 31, 1971".
法人の施行日前に開始し、かつ、同日以後に終了する事業年度分の法人税については、旧法第五十四条第一項中「昭和四十六年三月三十一日まで」とあるのは、「昭和四十六年三月三十一日を含む事業年度終了の日まで」として、同条の規定の例によるものとする。
The provisions of Article 55 or Article 56 of the New Act apply where a corporation acquires specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act or resource development shares, etc. prescribed in Article 56, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or petroleum development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date; provided, however, that in this case, the provisions of Article 55, paragraphs (5) and (11) and Article 56, paragraph (10) of the New Act also govern.
新法第五十五条又は第五十六条の規定は、法人が施行日以後に新法第五十五条第一項に規定する特定株式等又は新法第五十六条第一項に規定する資源開発株式等を取得する場合について適用し、法人が同日前に旧法第五十五条第一項に規定する特定株式等又は旧法第五十六条第一項に規定する石油開発株式等を取得した場合については、なお従前の例による。ただし、この場合については、新法第五十五条第五項及び第十一項並びに第五十六条第十項の規定の例にもよるものとする。
Necessary matters concerning the treatment of the amounts of those reserves in the case where a specified corporation prescribed in Article 55, paragraph (1) of the Former Act or a petroleum development corporation prescribed in Article 56, paragraph (1) of the Former Act that has issued specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or petroleum development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act, which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, has issued specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act or resource development shares, etc. prescribed in Article 56, paragraph (1) of the New Act on or after the Effective Date, and a corporation that holds a reserve for overseas investment losses relating to the specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act or a reserve for petroleum development investment losses relating to the petroleum development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act holds a reserve for overseas investment losses or a reserve for resource development investment losses pursuant to the provisions of Article 55, paragraph (1) or Article 56, paragraph (1) of the New Act, are specified by Cabinet Order.
前項の規定によりなお従前の例によることとされる旧法第五十五条第一項に規定する特定株式等又は旧法第五十六条第一項に規定する石油開発株式等を発行している旧法第五十五条第一項に規定する特定法人又は旧法第五十六条第一項に規定する石油開発法人が施行日以後に新法第五十五条第一項に規定する特定株式等又は新法第五十六条第一項に規定する資源開発株式等を発行した場合において、旧法第五十五条第一項に規定する特定株式等に係る海外投資損失準備金又は旧法第五十六条第一項に規定する石油開発株式等に係る石油開発投資損失準備金を有する法人が新法第五十五条第一項又は第五十六条第一項の規定により海外投資損失準備金又は資源開発投資損失準備金を有するときにおけるこれらの準備金の金額の処理に関し必要な事項は、政令で定める。