Supplementary Provisions, Article 88Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
第八十八条（使途秘匿金の支出がある場合の課税の特例に関する経過措置）
If the date on which the provisions listed 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 62, paragraph (6) 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 listed in that item come into effect, the phrase "and Article 42-9" in item (ii) of that paragraph is deemed to be replaced with ", Article 42-9 and Article 42-11", and the phrase "Article 42-9, paragraph (1), Article 42-10, paragraph (2)" is deemed to be replaced with "Article 42-9, 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六十二条第六項の規定の適用については、同項第二号中「及び第四十二条の九」とあるのは「、第四十二条の九及び第四十二条の十一」と、「第四十二条の九第一項、第四十二条の十第二項」とあるのは「第四十二条の九第一項」とする。