Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第十五条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in those provisions that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十四条第一項又は第六十五条第一項の規定は、法人が施行日以後に行うこれらの規定に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十四条第一項又は第六十五条第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。