Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraphs (3) through (5) of the Supplementary Provisions come into effect on the effective date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act"), and the provisions of paragraph (7) of the Supplementary Provisions come into effect on the effective date of the Act Partially Amending the Local Tax Act, etc. (Act No. 10 of 1980).
この法律は、公布の日から施行する。ただし、附則第三項から第五項までの規定は租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）の施行の日から、附則第七項の規定は地方税法等の一部を改正する法律（昭和五十五年法律第十号）の施行の日から施行する。
With regard to corporation tax in the case where an agricultural cooperative has, before the effective date of the 1980 Amendment Act, received the application of the provisions of Article 18, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue prior to the amendment by the provisions of the preceding paragraph, the provisions then in force continue to govern.
農業協同組合が昭和五十五年改正法の施行の日前に前項の規定による改正前の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第十八条第六項の規定の適用を受けた場合における法人税については、なお従前の例による。
The provisions of Article 23, paragraph (15) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of paragraph (3) apply to registration and license tax on the registration of transfer of rights to real property acquired through a merger in the case where an agricultural cooperative that seeks, on or after the effective date of the 1980 Amendment Act, the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act carries out the merger upon receiving that certification, and with regard to registration and license tax on that registration for real property acquired through a merger in the case where an agricultural cooperative that sought, before that date, the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act carried out the merger upon receiving that certification, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act govern.
第三項の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第二十三条第十五項の規定は、昭和五十五年改正法の施行の日以後に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求める農業協同組合が、当該認定を受けて合併をする場合における当該合併により取得する不動産の権利の移転の登記に係る登録免許税について適用し、同日前に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めた農業協同組合が、当該認定を受けて合併をした場合における当該合併により取得した不動産についての当該登記に係る登録免許税については、昭和五十五年改正法による改正前の租税特別措置法第八十一条の二第一項の規定の例による。