Supplementary Provisions, Article 18Transitional Measures Concerning Other Special Provisions for Corporations
第十八条（法人のその他の特例に関する経過措置）
The provisions of Article 66-7 of the New Act apply to corporation tax for business years of corporations ending on or after the date set forth in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
新法第六十六条の七の規定は、法人の附則第一条第四号に掲げる日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
With regard to dividends paid on the preferred shares referred to in Article 68 of the Former Act that a long-term credit bank or a small and medium business investment and development stock company prescribed in that Article underwrote before the Effective Date, the provisions then in force continue to govern.
旧法第六十八条に規定する長期信用銀行又は中小企業投資育成株式会社が施行日前に引き受けた同条の優先株式に対してする配当については、なお従前の例による。