Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
第九十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 64, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 64-2, paragraph (14) and Article 65, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to substitute assets prescribed in Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires (including manufacture and construction; the same applies hereinafter in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern substitute assets prescribed in Article 64, paragraph (1) of the Former Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第六十四条第六項（同条第九項並びに新租税特別措置法第六十四条の二第十四項及び第六十五条第十二項において準用する場合を含む。）の規定は、法人が施行日以後に取得（製作及び建設を含む。以下この項及び第四項において同じ。）をする新租税特別措置法第六十四条第一項に規定する代替資産及び新租税特別措置法第六十五条第一項に規定する交換取得資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十四条第一項に規定する代替資産及び旧租税特別措置法第六十五条第一項に規定する交換取得資産については、なお従前の例による。
The provisions of Article 65, paragraph (1) (limited to the part concerning item (iv)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation made by a corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
新租税特別措置法第六十五条第一項（第四号に係る部分に限る。）及び第七項の規定は、法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation made by a corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
新租税特別措置法第六十五条第八項の規定は、法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-7, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article and Article 65-8, paragraph (16) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of the items of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第六十五条の七第七項（同条第十項及び新租税特別措置法第六十五条の八第十六項において準用する場合を含む。）の規定は、法人が施行日以後に取得をする新租税特別措置法第六十五条の七第一項の表の各号の下欄に掲げる資産について適用し、法人が施行日前に取得をした旧租税特別措置法第六十五条の七第一項の表の各号の下欄に掲げる資産については、なお従前の例による。