Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation, etc. in the Case of Replacement of Specified Assets
第十八条（特定の資産の買換えの場合の課税の特例等に関する経過措置）
The provisions of Articles 65-7 and 65-8 of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax on the transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
新法第六十五条の七及び第六十五条の八の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表の上欄に掲げる資産の譲渡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六十五条の七第一項の表の上欄に掲げる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。