Supplementary Provisions, Article 13Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十三条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 34-2 (limited to the part concerning paragraph (2), item (xiii)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) that an individual carried out before the Effective Date.
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xiii)) apply to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date.
新租税特別措置法第六十五条の四（第一項第十三号に係る部分に限る。）の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う新租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, 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 carried out before the Effective Date.
新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十三号に係る部分に限る。）の規定は、連結親法人（法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下この項において同じ。）又は当該連結親法人による連結完全支配関係（法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下この項において同じ。）にある連結子法人（法人税法第二条第十二号の七に規定する連結子法人をいう。以下この項において同じ。）が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等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七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。