Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies
第四十八条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a specific purpose company prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第六十七条の十四第一項の規定は、同項に規定する特定目的会社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十四第一項に規定する特定目的会社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 67-14, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for item (i) of the table in Article 42-3-2, paragraph (1) in the table in that paragraph) apply to corporation tax for business years ending on or after the Effective Date of a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as a "specific purpose company" in the following paragraph).
新租税特別措置法第六十七条の十四第三項（同項の表第四十二条の三の二第一項の表の第一号の項に係る部分に限る。）の規定は、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（次項において「特定目的会社」という。）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する。
The provisions of Article 67-14, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for Article 66-13, paragraph (1), item (i) in the table in that paragraph) apply to corporation tax for business years of a specific purpose company ending on or after February 1, 2009.
新租税特別措置法第六十七条の十四第三項（同項の表第六十六条の十三第一項第一号の項に係る部分に限る。）の規定は、特定目的会社の平成二十一年二月一日以後に終了する事業年度分の法人税について適用する。