Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
第四十四条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for a business year beginning during the period from the Effective Date to March 31, 2024 of a corporation that receives the certification under Article 35, paragraph (3) of the Marine Transportation Act (Act No. 187 of 1949) on or after the Effective Date, the phrase "the commencement date" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed on or after the commencement date".
施行日以後に海上運送法（昭和二十四年法律第百八十七号）第三十五条第三項の認定を受ける法人の施行日から令和六年三月三十一日までの間に開始する事業年度における新租税特別措置法第五十九条の二の規定の適用については、同条第二項中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。