Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise
第五十九条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）
With regard to corporation tax of a corporation for the business year that includes the day on which the fact prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent business year, in the case where that fact occurred with respect to the corporation before the Effective Date, the provisions then in force continue to govern.
法人について施行日前に旧租税特別措置法第六十七条の五の二第一項に規定する事実が生じた場合における当該法人の当該事実が生じた日を含む事業年度以後の各事業年度分の法人税については、なお従前の例による。