Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第二十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 63, paragraph (4) (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (4) of the New Act), Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
新法第六十三条第四項（新法第六十三条の二第四項において準用する場合を含む。）、第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表の上欄に掲げ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った旧法第六十五条の七第一項の表の上欄に掲げ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 64, Article 65, Article 65-3, Article 65-4 and Article 65-11 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
新法第六十四条、第六十五条、第六十五条の三、第六十五条の四及び第六十五条の十一の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。