Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Taxation on Subsidies for Business Conversion or Discontinuation, etc.
第百十八条（転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 67-4, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9) of that Article) and paragraph (4) of that Article apply to corporation tax of a corporation 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 for business years that ended before the effective date of the Companies Act.
新租税特別措置法第六十七条の四第二項（同条第九項において準用する場合を含む。）及び同条第四項の規定は、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、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。