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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 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).

新法第三章の規定は、次条から附則第十八条までに特別の定があるものを除くほか、法人の昭和三十二年四月一日以後に終了する事業年度分の法人税(清算中の事業年度に係る法人税を含むものとし、に規定する人格のない社団等で同法の適用を受けるものについては、昭和三十二年四月一日以後に開始する事業年度分の法人税とする。)について適用し、法人の同日前に終了する事業年度分の法人税(清算中の事業年度に係る法人税を含む。)については、なお従前の例による。

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