Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations
第七十二条（連結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 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New 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 makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 made before the Effective Date.
新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。）の規定は、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以後に行う新租税特別措置法第六十八条の七十四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、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 Articles 68-74 through 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New 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 makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
新租税特別措置法第六十八条の七十四から第六十八条の七十六まで（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）の規定は、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附則第一条第十五号に定める日以後に行う新租税特別措置法第六十八条の七十四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する。
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 (xxv) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to 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 or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to 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 made before that 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二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、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附則第一条第十七号に定める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同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。