Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第六十八条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資法人の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。
The provisions of Article 67-15, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (5) of that Article that an investment corporation prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
新租税特別措置法第六十七条の十五第五項の規定は、同条第一項に規定する投資法人が施行日以後に開始する事業年度において納付する同条第五項に規定する外国法人税の額（旧租税特別措置法第六十七条の十五第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。