Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation in the Case of Making a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
第五十八条(特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置)
With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第六十六条の十三第一項の規定の適用については、同項中「同条第二十五項」とあるのは、「同条第二十一項」とする。