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Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Medical Care Corporations
第十四条（特定の医療法人の法人税率の特例に関する経過措置）
The provisions of Article 67-2 of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a medical care corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern corporation tax on income for business years that ended before the Effective Date of a medical care corporation prescribed in Article 67-2, paragraph (1) of the Former Act.
新法第六十七条の二の規定は、同条第一項に規定する医療法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、旧法第六十七条の二第一項に規定する医療法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
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