Supplementary Provisions, Article 95Transitional Measures Concerning Reserves of Corporations
第九十五条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 55, 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五十五条の規定は、法人が施行日以後に取得する同条第一項の特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項の特定株式等については、なお従前の例による。
The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), items (i) and (ii)) apply to corporation tax for the business year that includes the date on which a corporation receives the confirmation prescribed in item (i) of that paragraph, in the case where the corporation receives that confirmation on or after the Effective Date, and to corporation tax for the business year that includes the date on which the permission prescribed in item (ii) of that paragraph is revoked for a corporation, in the case where it is revoked on or after the Effective Date.
新租税特別措置法第五十六条（第三項第一号及び第二号に係る部分に限る。）の規定は、法人が施行日以後に同項第一号に規定する確認を受ける場合におけるその確認を受ける日を含む事業年度分の法人税及び法人が施行日以後に同項第二号に規定する許可を取り消される場合におけるその取り消される日を含む事業年度分の法人税について適用する。