Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第八条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-4, paragraph (5) of the New Act apply to income tax for the year that includes the day on which two months have elapsed from the end of the business year of a foreign affiliated company prescribed in that paragraph that ends on or after the Effective Date, and with regard to income tax for the year that includes the day on which two months have elapsed from the end of the business year of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十条の四第五項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度終了の日以後二月を経過した日の属する年分の所得税について適用し、当該外国関係会社の施行日前に終了した事業年度終了の日以後二月を経過した日の属する年分の所得税については、なお従前の例による。