Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation Where a Corporation Transfers Assets
第五十条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1), item (viii) or (xv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after October 1, 1987 and that falls under the case set forth in item (viii) or (xv) of that paragraph, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date and that falls under the case set forth in item (viii) of that paragraph.
新租税特別措置法第六十五条の四第一項第八号又は第十五号の規定は、法人が昭和六十二年十月一日以後に行う同項に規定する土地等の譲渡で同項第八号又は第十五号に掲げる場合に該当するものに係る法人税について適用し、法人が同日前に行つた旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡で同項第八号に掲げる場合に該当するものに係る法人税については、なお従前の例による。
The provisions of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets set forth in the left-hand column of those provisions that a corporation makes on or after October 1, 1987, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets set forth in the left-hand column of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
新租税特別措置法第六十五条の七第一項の表の第十号及び第十六号の規定は、法人が昭和六十二年十月一日以後に行うこれらの規定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、法人が同日前に行つた旧租税特別措置法第六十五条の七第一項の表の第十号及び第十六号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。