Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第十九条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1979 Amendment Act as Amended" in the following paragraph) apply to income tax in the case where an individual receives the application of the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern income tax in the case where an individual received the application of the provisions of that paragraph before the Effective Date.
The provisions of Article 21 of the Supplementary Provisions of the 1979 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a corporation received the application of the provisions of that paragraph before the Effective Date.
改正後の昭和五十四年改正法附則第二十一条の規定は、法人が施行日以後に同条第一項の規定の適用を受ける場合における法人税について適用し、法人が施行日前に同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。