Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
第八十八条（国外関連者との取引に係る課税の特例に関する経過措置）
With regard to corporation tax on liquidation income prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a corporation prescribed in that paragraph in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第一項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該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。
With regard to corporation tax on income for business years during liquidation of a corporation prescribed in Article 66-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where the dissolution of that corporation (excluding dissolution due to a merger) took place on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に旧租税特別措置法第六十六条の四第三項に規定する法人の解散（合併による解散を除く。）が行われた場合における当該法人の清算中の事業年度の所得に対する法人税については、なお従前の例による。
With regard to the application of the provisions of Article 66-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2010, the phrase "books and documents retained" in that paragraph is deemed to be replaced with "books and documents retained (including, where electromagnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this paragraph, the following paragraph and paragraph (12), item (ii))".
施行日から平成二十二年九月三十日までの間における旧租税特別措置法第六十六条の四第八項の規定の適用については、同項中「保存する帳簿書類」とあるのは、「保存する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項、次項及び第十二項第二号において同じ。）」とする。