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Supplementary Provisions, Article 5Transitional Provisions Concerning Requests for Reassessment

第五条(更正の請求に関する経過規定)

Article 82 (Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Business Year) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act; hereinafter the same applies in this Article) applies where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and the provisions then in force continue to govern where a corporation came to fall under any of the cases listed in the items of before that date.

(前事業年度の法人税額等の更正等に伴う更正の請求の特例)((外国法人に対する準用)において準用する場合を含む。以下この条において同じ。)の規定は、法人が施行日以後に各号に掲げる場合に該当することとなる場合について適用し、法人が同日前に各号に掲げる場合に該当することとなつた場合については、なお従前の例による。

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