Supplementary Provisions, Article 14Transitional Measures Concerning the Special Tax Rate in the Case of Transfer, etc. of Land
第十四条（土地の譲渡等がある場合の特別税率に関する経過措置）
The provisions of Article 63 of the New Act apply in the case where a corporation carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.
新法第六十三条の規定は、法人が次の各号に掲げる土地の譲渡等（同条第一項に規定する土地の譲渡等をいう。以下この条において同じ。）を当該各号に掲げる日以後に行なう場合について適用する。
any of the following transfers, etc. of land: the Effective Date;
an act listed in Article 63, paragraph (1), item (i) or (ii) of the New Act carried out between the corporation and a person specified by Cabinet Order as a person having a special relationship with the corporation (referred to as a "specially-related person" in (b));
当該法人及びこれと特殊の関係にある者として政令で定める者（ロにおいて「特殊関係者」という。）の間で行なわれる新法第六十三条第一項第一号又は第二号に掲げる行為
an act listed in Article 63, paragraph (1), item (iv) of the New Act in connection with a merger referred to in that item carried out between the corporation and a specially-related person;
当該法人及び特殊関係者の間で行なわれる新法第六十三条第一項第四号の合併に係る同号に掲げる行為
an act listed in Article 63, paragraph (1), item (i) of the New Act pertaining to land, etc. prescribed in that item that the corporation acquires on or after the Effective Date (excluding an act that falls under (a)).
当該法人が施行日以後に取得する新法第六十三条第一項第一号に規定する土地等に係る同号に掲げる行為（イに掲げる行為に該当するものを除く。）
a transfer, etc. of land other than that listed in the preceding item: April 1, 1974.