Supplementary Provisions, Article 86Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
第八十六条（使途秘匿金の支出がある場合の課税の特例に関する経過措置）
The provisions of Article 62, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax on liquidation income prescribed in Article 62, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation in the case where a dissolution prescribed in that paragraph took place before that date.
新租税特別措置法第六十二条第一項の規定は、平成二十二年十月一日以後に解散が行われる場合における法人の事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十二条第一項に規定する解散が行われた場合における法人の同項に規定する清算所得に対する法人税については、なお従前の例による。