Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Taxation on the Establishment, etc. of Bank Holding Companies
第三十四条（銀行持株会社の創設等に係る課税の特例に関する経過措置）
The provisions of Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer prescribed in Article 67-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十七条の十二第一項の規定は、法人が施行日以後に行う同項に規定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租税特別措置法第六十七条の十二第一項に規定する譲渡に係る法人税については、なお従前の例による。