Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation on Subsidies, etc. for Business Conversion or Discontinuation Received by Corporations
第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 67-4 of the New Act apply in the case where a corporation receives a subsidy, etc. for business conversion or discontinuation prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation received a subsidy, etc. for business conversion or discontinuation prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する転廃業助成金等の交付を受けた場合については、なお従前の例による。