Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
第九十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置）
The provisions of Article 64, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 65, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation), Article 65-2, paragraphs (4) and (5), and Article 65-3, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 65-4, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
新租税特別措置法第六十四条第四項及び第五項（これらの規定を新租税特別措置法第六十四条の二第十三項（新租税特別措置法第六十五条第三項において準用する場合を含む。）又は第六十五条第三項若しくは第四項において準用する場合を含む。）、第六十五条の二第四項及び第五項並びに第六十五条の三第四項及び第五項（これらの規定を新租税特別措置法第六十五条の四第五項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to exchanges or transfers of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。