Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第十五条（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 64, paragraph (1), item (iii)-3 and paragraph (2), item (ii), Article 65-2, paragraph (3), item (i), and Article 65-4, paragraph (1), items (ii) and (iii) of the New Act apply to corporation tax on the transfer of assets falling under those provisions (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act) that a corporation carries out 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 carried out before that date.
新法第六十四条第一項第三号の三及び第二項第二号、第六十五条の二第三項第一号並びに第六十五条の四第一項第二号及び第三号の規定は、法人が施行日以後に行なうこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）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。
The provisions of item (ii) or item (iv) of the table in Article 65-6, paragraph (1) of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation carried out before the date on which those Acts came into effect.
新法第六十五条の六第一項の表の第二号又は第四号の規定は、それぞれ法人が大気汚染防止法の一部を改正する法律又は水質汚濁防止法の施行の日以後に行なうこれら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、法人がこれらの法律の施行の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。