Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer, etc. of Assets by a Corporation
第二十三条（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 62-3 of the New Act apply to corporation tax pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.
新法第六十二条の三の規定は、法人が平成四年一月一日以後にする同条第一項に規定する土地の譲渡等に係る法人税について適用する。
With regard to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the New Act that a corporation made during the period from January 1, 1992 to March 31 of that year and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (9) of that Article has been submitted without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director having jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (9) of that Article.
法人が平成四年一月一日から同年三月三十一日までの間にした新法第六十二条の三第一項に規定する土地の譲渡等で同日以前に終了した事業年度に係るものについては、同条第九項に規定する書類の添付がない同項に規定する法人税申告書の提出があった場合においても、施行日以後二月を経過する日までに納税地の所轄税務署長に当該書類を提出したときは、同項の規定にかかわらず、同条第五項の規定を適用することができる。
The provisions of Article 63 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and with regard to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.
新法第六十三条の規定は、法人が平成四年一月一日以後にする同条第一項に規定する短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条第一項に規定する短期所有に係る土地の譲渡等に係る法人税については、なお従前の例による。
The provisions of Article 63-2 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and with regard to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.
新法第六十三条の二の規定は、法人が平成四年一月一日以後にする同条第一項に規定する超短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等に係る法人税については、なお従前の例による。
The provisions of Article 65-7, paragraphs (1) and (10) and Article 65-8 of the New Act apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date.
新法第六十五条の七第一項及び第十項並びに第六十五条の八の規定は、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第十六号の上欄に掲げる資産の譲渡に係る法人税について適用する。