Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
第五十五条（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 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の三（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等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 Articles 65-3 through 65-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
新租税特別措置法第六十五条の三から第六十五条の五まで（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の四（第一項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、法人が附則第一条第十七号に定める日以後に行う同項に規定する土地等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の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。