Supplementary Provisions, Article 2Principle for Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第二条（法人税法の一部改正に伴う経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) starting on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after the Effective Date (including corporation tax pertaining to income for a business year in liquidation of a corporation on which corporation tax on liquidation income is imposed and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income for a business year of a corporation that started before the Effective Date and corporation tax on liquidation income from a dissolution or merger before the Effective Date.
この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。