Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on Taxation of Agricultural Production Corporations
第百十一条（農業生産法人の課税の特例に関する経過措置）
The provisions of Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in those provisions 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 61-2, paragraph (1) and Article 61-3, 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二第一項及び第六十一条の三第一項の規定は、これらの規定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の二第一項及び第六十一条の三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。