Supplementary Provisions, Article 80Transitional Measures Concerning Reserves of Corporations
第八十条（法人の準備金に関する経過措置）
The provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation apply to qualified company splits or qualified capital contributions in kind carried out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern qualified company splits or qualified capital contributions in kind carried out before that date.
新租税特別措置法第五十七条の三の規定は、附則第一条第十四号に定める日以後に行われる適格分割又は適格現物出資について適用し、同日前に行われた適格分割又は適格現物出資については、なお従前の例による。
The provisions of Article 57-4 of the New Act on Special Measures Concerning Taxation apply to transfers of specified nuclear power generation facilities prescribed in Article 57-4, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of specified nuclear power generation facilities prescribed in Article 57-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out before that date.
新租税特別措置法第五十七条の四の規定は、附則第一条第十五号に定める日以後に行われる新租税特別措置法第五十七条の四第一項に規定する特定原子力発電施設の移転について適用し、同日前に行われた旧租税特別措置法第五十七条の四第一項に規定する特定原子力発電施設の移転については、なお従前の例による。
Effective Date
the provisions of Article 8 amending Article 57-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-53 of that Act, and the provisions of Article 80…
第八条中租税特別措置法第五十七条の三の改正規定及び同法第六十八条の五十三の改正規定並びに附則第八十条第一項及び第九十一条第一項の規定 電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第一条第八号に掲げる規定の施行の日
Open this provisionEffective Date
the provisions of Article 8 amending Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-54 of that Act and the provisions amending Article 90-4-3…
第八条中租税特別措置法第五十七条の四の改正規定、同法第六十八条の五十四の改正規定及び同法第九十条の四の三第一項の改正規定（「平成二十七年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）並びに附則第八十条第二項…
Open this provisionthe New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
This Act as amended by Article 8 of Act No. 9 of 2015.
Short name set inSupplementary Provisions, Article 54, paragraph (1)
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
This Act as it stood before Article 8 of Act No. 9 of 2015 amended it.
Short name set inSupplementary Provisions, Article 55, paragraph (1)