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。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
第十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-6, paragraph (5) of the New Act apply to corporation tax for the business year that includes the day on which two months have elapsed from the end of the business year of a foreign affiliated company prescribed in that paragraph that ends on or after the Effective Date, and with regard to corporation tax for the business year that includes the day on which two months have elapsed from the end of the business year of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
新法第六十六条の六第五項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度終了の日以後二月を経過した日を含む事業年度の法人税について適用し、当該外国関係会社の施行日前に終了した事業年度終了の日以後二月を経過した日を含む事業年度の法人税については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution Has Been Made to a Company Carrying Out the Construction Project of the Trans-Tokyo Bay Highway
第十八条（東京湾横断道路の建設事業を行う会社に対し出資をした場合の課税の特例に関する経過措置）
With regard to the inclusion in gross profit of the amount that a corporation has accounted for as a special account under Article 66-15, paragraph (1) of the Former Act, pursuant to the provisions of that paragraph, in a business year that began before the Effective Date, the provisions then in force continue to govern.
法人が旧法第六十六条の十五第一項の規定により施行日前に開始した事業年度において同項の特別勘定として経理した金額の益金の額への算入については、なお従前の例による。