Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置）
The provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation apply where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of public interest corporations, etc. prescribed in that paragraph after the Effective Date.
新租税特別措置法第六十八条の三の五の規定は、施行日後に同条第一項に規定する特定普通法人が同項に規定する公益法人等に該当することとなる場合について適用する。
With regard to the application of the provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "of general incorporated associations, general incorporated foundations or medical care corporations, those" in paragraph (1) of that Article is deemed to be replaced with "of medical care corporations, those".
施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第六十八条の三の五の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。