Supplementary Provisions, Article 110Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.
第百十条（漁業協同組合等の留保所得の特別控除に関する経過措置）
The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in paragraph (1) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十一条の規定は、同条第一項に規定する法人の会社法施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十一条第一項に規定する法人の会社法施行日前に終了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。