Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
第七条（みなし法人課税を選択した場合の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 25-2, paragraph (1) of the New Act in the case where a person who submitted the written notification referred to in Article 25-2, paragraph (8) of the Former Act and ceased the election referred to in paragraph (1) of that Article, and for whom the year in which the person ceased that election is 1987 or 1988, seeks for the first time on or after the Effective Date to receive the application of the provisions of Article 25-2, paragraph (1) of the New Act, the phrase "for each year within three years from the year in which the person ceased that election" in the proviso to that paragraph is deemed to be replaced with "for 1988".
旧法第二十五条の二第八項の届出書を提出して同条第一項の選択をやめた者で当該選択をやめた年が昭和六十二年又は昭和六十三年であるものが施行日以後最初に新法第二十五条の二第一項の規定の適用を受けようとする場合における同項の規定の適用については、同項ただし書中「当該選択をやめた年以後三年内の各年分」とあるのは、「昭和六十三年分」とする。