Supplementary Provisions, Article 37Transitional Measures Concerning Adjustment of Gains and Loss on Transactions among Consolidated Corporations in Business Year Prior to Company Split, etc.
第三十七条（分割前事業年度等における連結法人間取引の損益の調整に関する経過措置）
The provisions of Article 61-13, paragraph (1) of the New Corporation Tax Act apply in the case where a corporation transfers assets for capital gain or loss adjustment prescribed in that paragraph on or after the Effective Date, and in the case where a corporation transferred assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十一条の十三第一項の規定は、法人が施行日以後に同項に規定する譲渡損益調整資産を譲渡する場合について適用し、法人が施行日前に旧法人税法第六十一条の十三第一項に規定する譲渡損益調整資産を譲渡した場合については、なお従前の例による。
In the case where a corporation held, on the day preceding the Effective Date, assets for capital gain or loss adjustment prescribed in Article 61-13, paragraph (2) of the Former Corporation Tax Act (limited to the shares or capital contributions that the corporation holds in itself), the provisions of that paragraph apply by deeming that the ground referred to in that paragraph arose with regard to those assets for capital gain or loss adjustment on the Effective Date.
法人が施行日の前日において旧法人税法第六十一条の十三第二項に規定する譲渡損益調整資産（自己の株式又は出資に限る。）を有していた場合には、当該譲渡損益調整資産につき施行日において同項の事由が生じたものとみなして、同項の規定を適用する。