Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on the Due Date for Payment in the Case of Capital Contributions in Kind for Joint Business
第九条(協業のために現物出資した場合の納期限の特例に関する経過措置)
With regard to the extension of the due date for payment under Article 41-11, paragraph (1) of the Former Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article) in the case where an individual who conducts a business prescribed in that paragraph has, on or before December 31, 1983, made a capital contribution of business assets prescribed in Article 41-11, paragraph (1) of the Former Act for the establishment of a company, etc. prescribed in that paragraph or to that company, etc., the provisions of that Article remain in force.
旧法第四十一条の十一第一項(同条第二項において準用する場合を含む。以下この条において同じ。)に規定する事業を行う個人が、昭和五十八年十二月三十一日以前に旧法第四十一条の十一第一項に規定する事業資産を同項に規定する会社等の設立のために、又は当該会社等に対して出資した場合における同項の規定による納期限の延長については、同条の規定は、なおその効力を有する。