Supplementary Provisions, Article 64Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第六十四条（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 (11) through (13) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest merger corporation prescribed in paragraph (11) of that Article, or a successor corporation, a recipient public interest corporation, etc. or a transferee corporation prescribed in paragraph (12) of that Article, submits, on or after the Effective Date, the document prescribed in paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article).
新租税特別措置法第四十条第十一項から第十三項までの規定は、同条第十一項に規定する公益合併法人並びに同条第十二項に規定する引継法人、受贈公益法人等及び譲受法人が施行日以後に同条第十一項（同条第十二項において準用する場合を含む。）に規定する書類を提出する場合について適用する。
The provisions of Article 40, paragraphs (16) and (17) of the New Act on Special Measures Concerning Taxation apply in the case where a public interest corporation, etc. prescribed in paragraph (16) of that Article requests confirmation pursuant to the provisions of that paragraph on or after the Effective Date.
新租税特別措置法第四十条第十六項及び第十七項の規定は、同条第十六項に規定する公益法人等が施行日以後に同項の規定により確認を求める場合について適用する。