Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第四十五条（投資法人に係る課税の特例に関する経過措置）
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to business years ending on or after the Effective Date in the case where a real estate investment corporation prescribed in paragraph (9) of that Article acquires, on or after the Effective Date, preferred equity investment certificates prescribed in that paragraph of a specific purpose company prescribed in that paragraph, or preferred equity investment certificates prescribed in paragraph (11) of that Article of a former specific purpose company prescribed in that paragraph.
新租税特別措置法第六十七条の十五の規定は、同条第九項に規定する不動産投資法人が施行日以後に同項に規定する特定目的会社の同項に規定する優先出資証券又は同条第十一項に規定する旧特定目的会社の同項に規定する優先出資証券を取得する場合で、施行日以後に終了する事業年度について適用する。