Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions on Taxation in the Case of a Transfer of Assets, etc. by a Corporation
第六十一条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1), items (vii) and (xxv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
新租税特別措置法第六十五条の四第一項第七号及び第二十五号の規定は、法人が附則第一条第五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.