Supplementary Provisions, Article 17Transitional Measures Concerning Reserves of Corporations
第十七条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, the case is governed by the provisions of that paragraph.
法人が施行日前に旧租税特別措置法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新租税特別措置法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
The provisions of Article 55-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
新租税特別措置法第五十五条の三第一項の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得する同項に規定する特定株式等について適用する。
The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の四第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の四第一項に規定する特定株式については、なお従前の例による。
The provisions of Article 55-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to corporation tax of a corporation for business years ending on or after June 17, 1998.
新租税特別措置法第五十五条の七第一項（同項の表の第二号に係る部分に限る。）の規定は、法人の平成十年六月十七日以後に終了する事業年度分の法人税について適用する。