Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Corporations
第百条（法人の転廃業助成金等に係る課税の特例に関する経過措置）
The provisions of Article 67-4, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to fixed assets that a corporation acquires or improves as prescribed in paragraph (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern fixed assets that a corporation acquired or improved as prescribed in Article 67-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第六十七条の四第十二項の規定は、法人が施行日以後に同条第二項に規定する取得又は改良をする固定資産について適用し、法人が施行日前に旧租税特別措置法第六十七条の四第二項に規定する取得又は改良をした固定資産については、なお従前の例による。