Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 54 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and, except as provided in the following paragraph, the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
第一条の規定による改正後の租税特別措置法第五十四条の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、次項に定めるものを除き、なお従前の例による。
With regard to corporation tax for a business year of a corporation whose amount of capital or amount of contributions exceeds 1 billion yen at the end of that business year, which began before the Effective Date and ends on or after that date, the provisions of Article 54 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") are to govern, with the phrase "March 31, 1974" in paragraph (1) of that Article deemed to be replaced with "the day before the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. to Adjust External Economic Relations (Act No. 125 of 1972) comes into effect".
当該事業年度終了の時において資本の金額又は出資金額が十億円をこえる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、第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第五十四条第一項中「昭和四十九年三月三十一日」とあるのは、「対外経済関係を調整するための租税特別措置法等の一部を改正する法律（昭和四十七年法律第百二十五号）の施行の日の前日」として、同条の規定の例によるものとする。
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development referred to in Article 54, paragraph (1) of the Former Act that a corporation prescribed in the preceding paragraph holds at the end of a business year beginning on or after the Effective Date, the provisions of paragraphs (6) through (9) and paragraphs (12) through (14) of that Article are to govern.