Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 62-3, paragraphs (5) through (7) of the New Act apply to corporation tax on a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (5) of that Article made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 62-3, paragraph (5) of the Former Act made by a corporation before the Effective Date.
新法第六十二条の三第五項から第七項までの規定は、法人が施行日以後に行う同条第五項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十二条の三第五項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-4, paragraph (1), item (xvi) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act made by a corporation before the Effective Date.
新法第六十五条の四第一項第十六号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-5, paragraph (1) of the New Act (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that falls under the case listed in item (ii) of that paragraph and is made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-5, paragraph (1) of the Former Act made by a corporation before the Effective Date. In this case, with regard to the application of the provisions of Article 65-5 of the New Act during the period from the Effective Date to the day before the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, the phrase "Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" in that item is deemed to be replaced with "Article 7 of the Agricultural Land Use Promotion Act", and the phrase "agricultural land use consolidation plan" with "agricultural land use promotion plan".
新法第六十五条の五第一項（同項第二号に係る部分に限る。）の規定は、法人が施行日以後に行う同項第二号に掲げる場合に該当する同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。この場合において、施行日から農業経営基盤の強化のための関係法律の整備に関する法律の施行の日の前日までの間における新法第六十五条の五の規定の適用については、同号中「農業経営基盤強化促進法第十九条」とあるのは「農用地利用増進法第七条」と、「農用地利用集積計画」とあるのは「農用地利用増進計画」とする。
The provisions of Article 65-5, paragraph (1) of the New Act (limited to the part pertaining to item (iii) of that paragraph) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
新法第六十五条の五第一項（同項第三号に係る部分に限る。）の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-7, paragraph (1) of the New Act (limited to the part pertaining to item (xvii) of the table in that paragraph) and paragraph (10) of that Article and Article 65-8, paragraph (1) of the New Act apply to corporation tax on a transfer of assets listed in the left-hand column of item (xvii) of the table in Article 65-7, paragraph (1) of the New Act made by a corporation on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
新法第六十五条の七第一項（同項の表の第十七号に係る部分に限る。）及び第十項並びに第六十五条の八第一項の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第六十五条の七第一項の表の第十七号の上欄に掲げる資産の譲渡に係る法人税について適用する。