Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第七十一条（投資法人に係る課税の特例に関する経過措置）
The provisions of Article 67-15, paragraph (1), item (ii), (f) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before that date.
新租税特別措置法第六十七条の十五第一項第二号ヘの規定は、同項に規定する投資法人の附則第一条第八号に定める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六十七条の十五第一項に規定する投資法人の同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。