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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations

第十五条(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 or Article 65-4 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after April 1, 1972, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of or of the Former Act that a corporation carried out before that date.

又はの規定は、法人が昭和四十七年四月一日以後に行なうこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行なつた又はの規定に該当する資産の譲渡に係る法人税については、なお従前の例による。

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