Supplementary Provisions, Article 53Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第五十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to gifts referred to in paragraph (10) of that Article that a transferor corporation prescribed in that paragraph makes to a transferee corporation prescribed in that paragraph on or after June 1, 2013.
新租税特別措置法第四十条第十項及び第十一項の規定は、同条第十項に規定する譲渡法人が平成二十五年六月一日以後に行う同項に規定する譲受法人への同項の贈与について適用する。
With regard to the application of the provisions of Article 40 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2013 to the day before the date on which the Act on Support for Children and Child-rearing (Act No. 65 of 2012) comes into effect, the phrase "paragraph (5) of that Article" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) of that Article", and the phrase "an integrated center for early childhood education and care prescribed in paragraph (7) of that Article, a kindergarten" with "a kindergarten".
平成二十五年六月一日から子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日の前日までの間における新租税特別措置法第四十条の規定の適用については、同条第十項中「同条第五項」とあるのは「同条第四項」と、「同条第七項に規定する幼保連携型認定こども園、幼稚園」とあるのは「幼稚園」とする。