Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Related to Specified Foreign Subsidiaries, etc.
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 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that occur on or after April 1, 2001 with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and with regard to the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that occurred before that date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, the provisions then in force continue to govern.
新租税特別措置法第四十条の五第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。