Supplementary Provisions, Article 121Transitional Measures Concerning the Special Tax Rate Where a Consolidated Corporation Has a Transfer of Land, etc.
第百二十一条（連結法人の土地の譲渡等がある場合の特別税率に関する経過措置）
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-68, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)".
国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定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六十八条の六十八第十一項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。