Supplementary Provisions, Article 41Transitional Measures Concerning Reserves of Corporations
第四十一条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
With regard to the application of the provisions of Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation to specified urban railway construction work prescribed in that paragraph that is specified in a development project plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that a corporation prescribed in that paragraph received before the Effective Date, the phrase "4/10" in item (ii) of that paragraph is deemed to be replaced with "1/2".
新租税特別措置法第五十六条第一項に規定する法人が施行日前に受けた同項に規定する認定に係る同項に規定する整備事業計画に定められた同項に規定する特定都市鉄道工事に係る同項の規定の適用については、同項第二号中「十分の四」とあるのは、「二分の一」とする。