Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on Gains or Losses on Revaluation, etc. Where There Is a Release from Debts, etc. Related to Specified Partnership Property in Connection with the Business Rehabilitation of Small and Medium Sized Enterprises
第百二条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）
The provisions of Article 67-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in that paragraph occurs on or after the Effective Date, and the provisions then in force continue to govern the case where the fact prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before the Effective Date.
新租税特別措置法第六十七条の五の二第一項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用し、施行日前に旧租税特別措置法第六十七条の五の二第一項に規定する事実が生じた場合については、なお従前の例による。