Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
第十六条（国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 66-5, paragraph (3) of the New Act apply to the amount of donations prescribed in that paragraph that a corporation expends on or after the Effective Date.
新法第六十六条の五第三項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用する。
The provisions of Article 66-5, paragraph (16) of the New Act apply to corporation tax for which the time limit or date specified in any of the items of that paragraph arrives on or after the Effective Date, and with regard to the period during which a reassessment or determination or a decision on imposition prescribed in that paragraph may be made in respect of corporation tax for which that time limit or date arrived before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の五第十六項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に当該期限又は日が到来した法人税に係る同項に規定する更正決定又は賦課決定をすることができる期間については、なお従前の例による。
The provisions of Article 66-5, paragraphs (17) and (18) of the New Act apply to corporation tax for which the statutory due date for payment prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) arrives on or after the Effective Date, and with regard to the prescription of the right to collect national tax prescribed in that paragraph in respect of corporation tax for which that statutory due date for payment arrived before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の五第十七項及び第十八項の規定は、施行日以後に国税通則法（昭和三十七年法律第六十六号）第七十二条第一項に規定する法定納期限が到来する法人税について適用し、施行日前に当該法定納期限が到来した法人税に係る同項に規定する国税の徴収権の時効については、なお従前の例による。