Supplementary Provisions, Article 27Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
第二十七条（役員給与の損金不算入に関する経過措置）
With regard to the application of the provisions of Article 34 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "remuneration based on share options as prescribed in Article 54, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options, etc.) and remuneration other than these" in paragraph (1) of that Article is deemed to be replaced with "remuneration other than retirement allowances", and the phrase "under Article 404, paragraph (3) (Authority of Committees, etc.) of the Companies Act" in item (iii), (a), (2) of that paragraph is deemed to be replaced with "listed in Article 21-5, paragraph (1), item (iii) (Establishment of Committees and Executive Officers, etc.) of the Act on Special Provisions of the Commercial Code Concerning Audits, etc. of Stock Companies (Act No. 22 of 1974)".
施行日から会社法施行日の前日までの間における新法人税法第三十四条の規定の適用については、同条第一項中「第五十四条第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら」とあるのは「退職給与」と、同項第三号イ（２）中「会社法第四百四条第三項（委員会の権限等）の」とあるのは「株式会社の監査等に関する商法の特例に関する法律（昭和四十九年法律第二十二号）第二十一条の五第一項第三号（委員会及び執行役の設置等）に掲げる」とする。