第二項
Supplementary Provisions, paragraph (2)
次項に定めるものを除き、改正後の法人税法（以下次項までにおいて「新法」という。）の規定、附則第四項（国税通則法の一部改正）の規定による改正後の国税通則法（昭和三十七年法律第六十六号）第二条第八号（定義）の規定並びに附則第五項（国税徴収法の一部改正）の規定による改正後の国税徴収法（昭和三十四年法律第百四十七号）第二条第十号（定義）及び第三十五条第一項（同族会社の第二次納税義務）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下この項において同じ。）のこの法律の施行の日（以下この項において「施行日」という。）以後に終了する事業年度の所得に対する法人税、施行日以後に終了する事業年度の退職年金等積立金に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この項において同じ。）について適用し、法人の施行日前に終了した事業年度の所得に対する法人税、施行日前に終了した事業年度の退職年金等積立金に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
Except for what is provided for in the following paragraph, the provisions of the Corporation Tax Act as amended (hereinafter referred to as the "New Act" up to the following paragraph), the provisions of Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as amended by the provisions of paragraph (4) (Partial Amendment of the Act on General Rules for National Taxes) of the Supplementary Provisions, and the provisions of Article 2, item (x) (Definitions) and Article 35, paragraph (1) (Secondary Tax Liability of Family Corporations) of the National Tax Collection Act (Act No. 147 of 1959) as amended by the provisions of paragraph (5) (Partial Amendment of the National Tax Collection Act) of the Supplementary Provisions apply to corporation tax on the income of a corporation (including an association or foundation without legal personality as prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter in this paragraph) for a business year ending on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date" in this paragraph), corporation tax on retirement pension reserves, etc. for a business year ending on or after the effective date, and corporation tax on liquidation income resulting from a dissolution or merger on or after the effective date (including corporation tax on the income for a business year during liquidation of a corporation subject to corporation tax on liquidation income, and corporation tax payable as a result of a partial distribution of residual assets; the same applies hereinafter in this paragraph), and with regard to corporation tax on the income of a corporation for a business year that ended before the effective date, corporation tax on retirement pension reserves, etc. for a business year that ended before the effective date, and corporation tax on liquidation income resulting from a dissolution or merger before the effective date, the provisions then in force continue to govern.