Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第十三条（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 Articles 65-3 and 65-4 of the New Act apply to corporation tax on transfers of assets falling under those provisions that a corporation carries out on or after January 1, 1976, and with regard to corporation tax on transfers of assets falling under the provisions of Articles 65-3 and 65-4 of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
新法第六十五条の三及び第六十五条の四の規定は、法人が昭和五十一年一月一日以後に行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、法人が同日前に行つた旧法第六十五条の三及び第六十五条の四の規定に該当する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 Article 65-7 of the New Act apply to corporation tax on transfers of assets falling under the provisions of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on transfers of assets falling under the provisions of Article 65-7 of the Former Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新法第六十五条の七の規定は、法人が施行日以後に行う同条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、法人が施行日前に行つた旧法第六十五条の七の規定に該当する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。