Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1986 Amendment Act as Amended" in the following paragraph) apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十一年改正法」という。）附則第三条第二項の規定は、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。
The provisions of Article 12 of the Supplementary Provisions of the 1986 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
改正後の昭和六十一年改正法附則第十二条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行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。