Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第二十六条(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, paragraph (1), item (vi) and paragraph (8) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in paragraph (1) of that Article on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.
新租税特別措置法第六十五条第一項第六号及び第八項の規定は、法人がマンションの建替えの円滑化等に関する法律の施行の日以後に同条第一項に規定する換地処分等により取得する資産について適用する。
The provisions of Article 65-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax on the transfer of assets through expropriation or replotting, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the date of enforcement of the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001; referred to as the "Expropriation of Land Act Amendment Act" in the following paragraph).
新租税特別措置法第六十五条の二第三項第一号の規定は、法人が土地収用法の一部を改正する法律(平成十三年法律第百三号。次項において「土地収用法改正法」という。)の施行の日以後に行う同条第一項に規定する収用換地等による資産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 (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Expropriation of Land Act Amendment Act.
新租税特別措置法第六十五条の四第一項第十三号の規定は、法人が土地収用法改正法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 (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.
新租税特別措置法第六十五条の四第一項第二十三号の規定は、法人がマンションの建替えの円滑化等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。