Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
第八十三条（連結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 68-72 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax relating to transfers of assets prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and with regard to corporation tax relating to transfers of assets prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十八条の七十二（新租税特別措置法第六十五条第一項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十二第一項に規定する資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十二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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date, of the portion of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in Article 65-4, paragraph (1), item (xx) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等のうち旧租税特別措置法第六十五条の四第一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 68-84, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date, the provisions then in force continue to govern.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の八十四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。