Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations
第百二十二条（投資法人に係る課税の特例に関する経過措置）
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax of an investment corporation 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 an investment corporation prescribed in Article 67-15, 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十五の規定は、同条第一項に規定する投資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六十七条の十五第一項に規定する投資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。