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 64 and Articles 65 to 65-5 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1973 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
新法第六十四条及び第六十五条から第六十五条の五までの規定は、法人が昭和四十八年一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(新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。)に係る法人税について適用し、法人が同日前に行なつた当該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。
With regard to corporation tax in the case where a corporation carried out an exchange falling under the provisions of Article 66, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に旧法第六十六条第一項の規定に該当する交換をした場合における法人税については、なお従前の例による。