Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
第六十五条（課税所得の範囲の変更等の場合の特例に関する経過措置）
The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to an ordinary corporation prescribed in Article 2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation and a cooperative, etc. prescribed in item (i)-4 of that paragraph that come to fall under a public interest corporation, etc. prescribed in item (i)-3 of that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation, etc. prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in that paragraph on or before the Effective Date.
新租税特別措置法第六十八条の三の四第一項及び第二項の規定は、施行日後に新租税特別措置法第二条第二項第一号の三に規定する公益法人等に該当することとなる同項第二号の二に規定する普通法人及び同項第一号の四に規定する協同組合等について適用し、施行日以前に旧租税特別措置法第六十八条の三の四第一項に規定する公益法人等に該当することとなった同項に規定する特定普通法人等については、なお従前の例による。