Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第三十五条（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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in item (iii) of that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十四条（第一項第三号に係る部分に限る。）の規定は、法人が附則第一条第二十三号に定める日以後に行う同項第三号に規定する土地等の譲渡に係る法人税について適用し、法人が同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 (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer 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 a transfer of land, etc. prescribed in Article 65-4, 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四第一項第二号の規定は、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 (x) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
新租税特別措置法第六十五条の四第一項第十号の規定は、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する。
The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xvii) 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十七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 corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xviii) 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 of Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の四第一項第二十号の規定は、法人が附則第一条第二十三号に定める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、法人が同日前に行った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 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
新租税特別措置法第六十五条の五第一項第三号の規定は、法人が附則第一条第二十四号に定める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する。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) 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十六号の上欄に係る部分に限る。）の規定は、法人が施行日以後に行う同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十六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。
With regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, paragraph (1)) to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect, the phrase "paragraph (2), item (ii) of that Article" in that item is deemed to be replaced with "paragraph (2), item (i) of that Article".
法人が施行日から農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日の前日までの間に行う新租税特別措置法第六十五条の七第一項の表の第十六号の上欄に掲げる資産の譲渡に係る同条から第六十五条の九まで（同号に係る部分に限る。）の規定の適用については、同号中「同条第二項第二号」とあるのは、「同条第二項第一号」とする。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to assets acquired through consultation pertaining to the recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980), out of the assets listed in the right-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to those assets that a corporation acquires on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
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十六号の下欄に掲げる資産のうち農業経営基盤強化促進法（昭和五十五年法律第六十五号）第二十七条の三第一項に規定する勧告に係る協議により取得をする資産に係る部分に限る。）の規定は、法人が附則第一条第二十四号に定める日以後に取得をする当該資産について適用する。