Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of 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 65-3, paragraph (2) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1997.
新法第六十五条の三第二項の規定は、法人が平成九年一月一日以後に行う同条第一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 65-4, paragraph (1), item (vii) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect.
新法第六十五条の四第一項第七号の規定は、法人が幹線道路の沿道の整備に関する法律等の一部を改正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 65-4, paragraph (2) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1997, and with regard to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern.
新法第六十五条の四第二項の規定は、法人が平成九年一月一日以後に行う同条第一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、法人が同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。
With regard to the application of the provisions of Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xxi) of that table" in those provisions is deemed to be replaced with "item (xx) of that table".
The provisions of Article 65-7 of the New Act (limited to the part relating to item (xviii) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item and the special account referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect and acquires the assets listed in the right-hand column of that item on or after that date.
新法第六十五条の七（同条第一項の表の第十八号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用する。
The provisions of Article 65-7 of the New Act (limited to the part relating to item (xx) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item that, in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date, the corporation acquired (including construction and manufacture; the same applies hereinafter in this Article) before the Effective Date or acquires on or after the Effective Date, and to the special account referred to in paragraph (1) of that Article pertaining to those assets, and with regard to the assets listed in the right-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act that, in the case where a corporation transferred the assets listed in the left-hand column of that item before the Effective Date, the corporation acquired before the Effective Date or acquires on or after the Effective Date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act pertaining to those assets, the provisions then in force continue to govern.
新法第六十五条の七（同条第一項の表の第二十号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及び当該資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定については、なお従前の例による。
The provisions of Article 65-7 of the New Act (limited to the part relating to item (xxi) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item and the special account referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date and acquires the assets listed in the right-hand column of that item on or after the Effective Date, and with regard to the assets listed in the right-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that, in the case where a corporation transferred the assets listed in the left-hand column of that item before the Effective Date, the corporation acquired before the Effective Date or acquires on or after the Effective Date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act pertaining to those assets, and the assets listed in the right-hand column of that item that, in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date, the corporation acquired before the Effective Date, the provisions then in force continue to govern.
新法第六十五条の七（同条第一項の表の第二十一号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をして、施行日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第二十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定並びに法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。
With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xx)" in paragraph (6) is deemed to be replaced with "item (xix)", and the phrase "item (xxi)" in the preceding paragraph is deemed to be replaced with "item (xx)".