Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第六十九条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax relating to transfers of assets prescribed in that paragraph that a corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in Article 65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十五条第一項の規定は、法人が施行日以後に行う同項に規定する資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条第一項に規定する資産の譲渡に係る法人税については、なお従前の例による。
With regard to corporation tax relating to transfers, made by a corporation before the Effective Date, of the portion of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in item (xx) of that paragraph, the provisions then in force continue to govern.
法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等のうち同項第二十号に規定する保留地に対応する部分の譲渡に係る法人税については、なお従前の例による。
With regard to corporation tax relating to exchanges or transfers of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に行った旧租税特別措置法第六十五条の十三第一項に規定する所有隣接土地等の交換又は譲渡に係る法人税については、なお従前の例による。