Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc.
第十四条（新規取得土地等に係る負債の利子の課税の特例に関する経過措置）
The provisions of Article 62-2, paragraph (3), item (ii), (e) of the New Act apply to land, etc. listed in item (ii), (e) of that paragraph that a corporation acquires on or after the date on which the Act Partially Amending the Act on Emergency Measures for the Promotion of Superior Residential Land Development in Metropolitan Areas comes into effect, and with regard to land, etc. listed in Article 62-2, paragraph (3), item (ii), (e) of the Former Act that a corporation acquired before that date, the provisions then in force continue to govern.
新法第六十二条の二第三項第二号ホの規定は、法人が大都市地域における優良宅地開発の促進に関する緊急措置法の一部を改正する法律の施行の日以後に取得する同号ホに掲げる土地等について適用し、法人が同日前に取得した旧法第六十二条の二第三項第二号ホに掲げる土地等については、なお従前の例による。