Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
第八条（みなし法人課税を選択した場合の課税の特例に関する経過措置）
With regard to income tax for 1992 and earlier years of a resident prescribed in Article 25-2, paragraph (1) of the Former Act who has made the election referred to in that paragraph, the provisions then in force continue to govern.
旧法第二十五条の二第一項の選択をした同項に規定する居住者の平成四年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 25-2 of the Former Act to income tax for 1992, the phrase "who operates" in paragraph (1) of that Article is deemed to be replaced with "who operates (excluding a person who newly commenced that business on or after April 1, 1992)", the phrase "1993" with "1992", and the phrase "1993" in paragraph (4) of that Article with "1992".
平成四年分の所得税に係る旧法第二十五条の二の規定の適用については、同条第一項中「営むもの」とあるのは「営むもの（平成四年四月一日以後に新たに当該事業を開始したものを除く。）」と、「平成五年分」とあるのは「平成四年分」と、同条第四項中「平成五年分」とあるのは「平成四年分」とする。
The calculation of the amount of income tax for 1993 and subsequent years of a resident referred to in paragraph (1) who received the application of the provisions of Article 25-2 of the Former Act for income tax for 1992 or earlier years, and other necessary transitional measures, are specified by Cabinet Order.
平成四年分以前の所得税について旧法第二十五条の二の規定の適用を受けた第一項の居住者の平成五年分以後の所得税の額の計算その他必要な経過措置は、政令で定める。