Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第四十二条（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 (limited to the part concerning paragraph (1), items (iii)-3, (iii)-4 and (vi)-2), Article 65 and Article 65-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of assets falling under these provisions (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these 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 assets falling under the provisions of Article 64 (limited to the part concerning paragraph (1), item (iii)-3), Article 65 and Article 65-2 of the Former Act on Special Measures Concerning Taxation (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the Former Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a corporation made before the Effective Date.
新租税特別措置法第六十四条（第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第六十五条及び第六十五条の二の規定は、法人が施行日以後に行うこれらの規定に該当する資産の譲渡（新租税特別措置法第六十四条第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）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（第一項第三号の三に係る部分に限る。）、第六十五条及び第六十五条の二の規定に該当する資産の譲渡（旧租税特別措置法第六十四条第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税については、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 64 (limited to the part concerning paragraph (1), item (v)) and Article 65 (limited to the part concerning paragraph (1), item (iii)) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前に行った旧租税特別措置法第六十四条（第一項第五号に係る部分に限る。）及び第六十五条（第一項第三号に係る部分に限る。）の規定に該当す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。
The provisions of Article 65-3, paragraph (1), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph 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 65-3, 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六十五条の三第一項第一号、第二号の二及び第三号の規定は、法人が施行日以後に行う同項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六十五条の三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。
The provisions of Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph 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 65-4, paragraph (1), item (viii) 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六十五条の四第一項第八号の規定は、法人が施行日以後に行う同項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六十五条の四第一項第八号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。
The provisions then in force continue to govern the case where, before the Effective Date, land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased by the Japan Environment Corporation for use in a project referred to in item (xii) of that paragraph carried out by the Japan Environment Corporation.
法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が、施行日前に環境事業団が行った同項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (xix) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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四第一項第十九号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。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of that item 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 assets listed in the left-hand column of item (xix) 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.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十九号に係る部分に限る。）の規定は、法人が施行日以後に行う同号の上欄に掲げる資産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六十五条の七第一項の表の第十九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。