Supplementary Provisions, Article 11Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax
第十一条(法人税の特例に関する経過規定の原則)
Unless otherwise specially provided for in the following Article through Article 18 of the Supplementary Provisions, the provisions of Chapter III of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1957 (including corporation tax for business years during liquidation, and, for an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act to which that Act applies, corporation tax for business years beginning on or after April 1, 1957), and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date (including corporation tax for business years during liquidation).