Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on the Corporation Tax Rate for Specified Medical Care Corporations
第百四条（特定の医療法人の法人税率の特例に関する経過措置）
The provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a medical care corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a medical care corporation that ended before the Effective Date.
新租税特別措置法第六十七条の二第一項の規定は、医療法人の施行日以後に終了する事業年度分の法人税について適用し、医療法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
The approval of the Minister of Finance that a medical care corporation received before the Effective Date pursuant to the provisions of Article 67-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be the approval of the Commissioner of the National Tax Agency received pursuant to the provisions of Article 67-2, paragraph (1) of the New Act on Special Measures Concerning Taxation.
医療法人が、施行日前に旧租税特別措置法第六十七条の二第一項の規定により受けた財務大臣の承認は、新租税特別措置法第六十七条の二第一項の規定により受けた国税庁長官の承認とみなす。