Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contribution in Kind of Land, etc.
第二十五条（土地等の現物出資をした場合の課税の特例に関する経過措置）
With regard to the calculation of the amount of income pertaining to shares acquired through a capital contribution prescribed in Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 (referred to as the "Former Act on Special Measures Concerning Taxation" in the following Article) that a corporation made before the Effective Date, the provisions then in force continue to govern.
法人が施行日前にした第三条の規定による改正前の租税特別措置法（次条において「旧租税特別措置法」という。）第六十六条第一項に規定する出資により取得した株式に係る所得の金額の計算については、なお従前の例による。