Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies
第百二十一条（特定目的会社に係る課税の特例に関する経過措置）
The provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in paragraph (1) 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 specific purpose company prescribed in Article 67-14, paragraph (1) 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六十七条の十四の規定は、同条第一項に規定する特定目的会社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六十七条の十四第一項に規定する特定目的会社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。
With regard to the application of the provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation in the case where a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation is a special former specific purpose company prescribed in Article 230, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the phrase "all of the requirements" in paragraph (1), item (i) of that Article is deemed to be replaced with "all of the requirements (excluding those listed in (c))", and in addition, technical replacements of terms for the application of the provisions of that Article are specified by Cabinet Order.
新租税特別措置法第六十七条の十四第一項に規定する特定目的会社が会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項に規定する特例旧特定目的会社である場合における新租税特別措置法第六十七条の十四の規定の適用については、同条第一項第一号中「全ての要件」とあるのは、「全ての要件（ハに掲げるものを除く。）」とするほか、同条の規定の適用に関する技術的読替えは、政令で定める。