Supplementary Provisions, Article 150Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.
第百五十条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 27, paragraphs (3) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article apply to corporation tax for a business year of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for a business year of a corporation that began before the Effective Date.
前条の規定による改正後の租税特別措置法等の一部を改正する法律附則第二十七条第三項から第六項までの規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。