Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.
第八十九条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
With regard to corporation tax on liquidation income of a domestic corporation prescribed in Article 66-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income) in the case where the dissolution of that domestic corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に旧租税特別措置法第六十六条の五第一項に規定する内国法人の解散（合併による解散を除く。）が行われた場合における当該内国法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税を含む。）については、なお従前の例による。