Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第十四条（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 of the New Act apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
新法第四十条の四の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。