Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Corporations
第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 67-4 of the New Act apply where a corporation receives the delivery of business closure or conversion subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where a corporation received the delivery of grants, etc. prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "the following paragraph" in paragraph (3) of that Article deemed to be replaced with "if the period required for the construction of a factory, etc. normally exceeds two years or there are other unavoidable circumstances specified by Cabinet Order, the period specified by Cabinet Order. The following paragraph".
新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する交付金等の交付を受けた場合については、同条第三項中「次項」とあるのは、「工場等の建設に要する期間が通常二年をこえることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間。次項」として、同条の規定の例による。