Supplementary Provisions, Article 14Transitional Measures Concerning the Special Tax Rate Where a Corporation Has Made a Transfer, etc. of Land
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 62-3 of the New Act apply to corporation tax pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992.
新法第六十二条の三の規定は、法人が平成四年一月一日以後にする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する。
The provisions of Article 63 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date.
新法第六十三条の規定は、法人が平成四年一月一日以後にする同条第一項に規定する短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にし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。
The provisions of Article 63-2 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a super-short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to a transfer, etc. of land pertaining to land, etc. held for a super-short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date.
新法第六十三条の二の規定は、法人が平成四年一月一日以後にする同条第一項に規定する超短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条の二第一項に規定する超短期所有土地等に係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。
Special provisions on the calculation of the amount of income for the business year prescribed in Article 63-2, paragraph (2), item (iii) and paragraph (5) of the New Act for a business year of a corporation that begins before January 1, 1992 and ends on or after that date, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.
法人の平成四年一月一日前に開始し、かつ、同日以後に終了する事業年度における新法第六十三条の二第二項第三号及び第五項に規定する当該事業年度の所得の金額の計算の特例その他前項の規定の適用に関し必要な事項は、政令で定める。