Supplementary Provisions, Article 13Transitional Measures Concerning Reserves, etc. of Corporations
第十三条（法人の準備金等に関する経過措置）
With regard to the application of the provisions of Article 55-7 of the New Act, the amount of the reserve for quarrying disaster prevention set aside pursuant to the provisions of Article 55-7, paragraph (1) of the Former Act is deemed to be the amount of the reserve for specified disaster prevention pertaining to a rock extraction site prescribed in the middle column of item (i) of the table in paragraph (1) of that Article.
旧法第五十五条の七第一項の規定により積み立てられた採石災害防止準備金の金額は、新法第五十五条の七の規定の適用については、同条第一項の表の第一号の中欄に規定する岩石採取場に係る特定災害防止準備金の金額とみなす。
The provisions of Article 56-3, paragraph (1) and Article 62-2, paragraph (3), item (ii)(c) of the New Act apply to corporation tax of a corporation for business years ending on or after the date on which the Forest Act Amendment Act comes into effect, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.
新法第五十六条の三第一項及び第六十二条の二第三項第二号ハの規定は、法人の森林法改正法の施行の日以後に終了する事業年度分の法人税について適用し、法人の同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。