Supplementary Provisions, Article 33Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc.
第三十三条（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置）
The provisions of Article 59, paragraphs (1) and (2) of the New Corporation Tax Act apply in the case where a corporation receives a release from an obligation prescribed in those provisions on or after the Companies Act Effective Date, and in the case where a corporation received a release from an obligation prescribed in Article 59, paragraphs (1) and (2) of the Former Corporation Tax Act before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第五十九条第一項及び第二項の規定は、法人が会社法施行日以後にこれらの規定に規定する債務の免除を受ける場合について適用し、法人が会社法施行日前に旧法人税法第五十九条第一項及び第二項に規定する債務の免除を受けた場合については、なお従前の例による。