Supplementary Provisions, Article 14Transitional Measures Concerning the Special Tax Rate in the Case of Transfer, etc. of Land by Corporations
第十四条（法人の土地の譲渡等がある場合の特別税率に関する経過措置）
The provisions of Article 63, paragraph (3) of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before the Effective Date.
新法第六十三条第三項の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the 1984 Former Act, the phrase 'and the preceding Article' in paragraph (2) of that Article is deemed to be replaced with ', the preceding Article and Article 63'".
附則第十条第一項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第六項第二号中「とする」とあるのは「とし、昭和五十九年旧法第四十二条の四の規定の適用については、同条第二項中「及び前条」とあるのは「、前条及び第六十三条」とする」とする。