Supplementary Provisions, Article 10Transitional Measures Concerning Contracts for Construction Work
第十条（工事の請負に関する経過措置）
The provisions of Article 63 of the New Corporation Tax Act apply to contracts for long-term large-scale construction work prescribed in paragraph (1) of that Article and contracts for construction work prescribed in paragraph (2) of that Article pertaining to contracts for work that a corporation concludes on or after the Effective Date, and the provisions then in force continue to govern contracts for long-term construction work prescribed in Article 64, paragraph (2) of the Former Corporation Tax Act pertaining to contracts for work concluded before the Effective Date.
新法人税法第六十三条の規定は、法人が施行日以後に締結する請負契約に係る同条第一項に規定する長期大規模工事の請負及び同条第二項に規定する工事の請負について適用し、施行日前に締結した請負契約に係る旧法人税法第六十四条第二項に規定する長期工事の請負については、なお従前の例による。