Supplementary Provisions, Article 34Transitional Measures Concerning Special Repair Reserves
第三十四条（特別修繕引当金に関する経過措置）
The provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by Article 9 apply to cases where a qualified company split by spin-off, etc. (meaning a qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets; the same applies hereinafter in this Article) is carried out on or after April 1, 2003, and with regard to cases where a qualified company split by spin-off, etc. is carried out before that date, the provisions then in force continue to govern.
第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条第三項の規定は、平成十五年四月一日以後に適格分社型分割等（適格分社型分割、適格現物出資又は適格事後設立をいう。以下この条において同じ。）が行われる場合について適用し、同日前に適格分社型分割等が行われる場合については、なお従前の例による。