Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc.
第百四条（転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article that a corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in Article 67-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date.
新租税特別措置法第六十七条の四の規定は、法人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十七条の四第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。