Supplementary Provisions, Article 108Transitional Measures Concerning Special Depreciation by the Reserve Method
第百八条（準備金方式による特別償却に関する経過措置）
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation prescribed in paragraphs (1) through (3) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a corporation prescribed in Article 52-3, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act.
新租税特別措置法第五十二条の三の規定は、同条第一項から第三項までに規定する法人の会社法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、旧租税特別措置法第五十二条の三第一項から第三項までに規定する法人の会社法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。