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Supplementary Provisions, Article 13Transitional Measures Concerning the Reserve for Resource Development Investment Losses of Corporations
第十三条(法人の資源開発投資損失準備金に関する経過措置)
The provisions of Article 56 of the New Act apply where a corporation acquires resource development shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation acquired resource development shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date.
新法第五十六条の規定は、法人が施行日以後に同条第一項に規定する資源開発株式等を取得する場合について適用し、法人が同日前に旧法第五十六条第一項に規定する資源開発株式等を取得した場合については、なお従前の例による。
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