Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on the Due Date for Payment Where Forested Land Is Made a Capital Contribution in Kind
第十九条（山林を現物出資した場合の納期限の特例に関する経過措置）
With regard to the extension of the due date for payment under Article 41-6, paragraph (1) of the Former Act in the case where an individual has, on or before December 31, 1995, contributed forested land prescribed in that paragraph for the incorporation of a corporation, the provisions of that Article remain in force. In this case, the phrase "December 31, 1996" in that paragraph is deemed to be replaced with "December 31, 1995".
個人が、平成七年十二月三十一日以前に旧法第四十一条の六第一項に規定する山林を法人の設立のために出資した場合における同項の規定による納期限の延長については、同条の規定は、なおその効力を有する。この場合において、同項中「平成八年十二月三十一日」とあるのは、「平成七年十二月三十一日」とする。