Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: October 1, 2006;
次に掲げる規定 平成十八年十月一日
Omitted
略
the provisions in Article 2 renumbering Article 2, item (xii)-7 of the Corporation Tax Act as item (xii)-6-2 of that Article and adding four items after that item, the provisions adding two items after item (xii)-15 of that Article, the provisions amending Article 31, paragraph (5) and Article 32, paragraph (7) of that Act, the provisions adding five paragraphs after Article 61-2, paragraph (6) of that Act (limited to the parts pertaining to paragraphs (7) and (8)), the provisions amending Article 61-11, paragraph (1) of that Act (excluding the part replacing "fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Right of Holders of Fractional Shares to Demand Purchase of Fractional Shares)" with "shares less than one unit prescribed in Article 189, paragraph (1) of the Companies Act (Restriction on Rights in Relation to Shareholdings Less than One Unit)" in item (v) of that paragraph), the provisions amending Article 61-12, paragraph (1) of that Act (excluding the part replacing "fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Right of Holders of Fractional Shares to Demand Purchase of Fractional Shares)" with "shares less than one unit prescribed in Article 189, paragraph (1) of the Companies Act (Restriction on Rights in Relation to Shareholdings Less than One Unit)" in item (iii) of that paragraph), the provisions amending Article 61-13, paragraph (3) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part II, Chapter I, Section 1, Subsection 6 of that Act (limited to the part pertaining to Article 62-9), the provisions amending Article 63 of that Act, the provisions amending Article 81-9 of that Act, the provisions amending Article 81-10, paragraph (3) of that Act, and the provisions amending Article 132-2 of that Act (excluding the part replacing "the amount of dividends of profits or distributions of surplus" with "the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits)"), and the provisions of Article 24, paragraphs (1) and (4), Article 35, paragraph (3), Article 36, paragraphs (1) through (6), Article 40, Article 41, Article 47, paragraph (1), Article 55, paragraph (2) and Article 165 of the Supplementary Provisions;
第二条中法人税法第二条第十二号の七を同条第十二号の六の二とし、同号の次に四号を加える改正規定、同条第十二号の十五の次に二号を加える改正規定、同法第三十一条第五項及び第三十二条第七項の改正規定、同法第六十一条の二第六項の次に五項を加える改正規定（第七項及び第八項に係る部分に限る。）、同法第六十一条の十一第一項の改正規定（同項第五号中「商法第二百二十条ノ六第一項（端株主の端株買取請求権）に規定する端株」を「会社法第百八十九条第一項（単元未満株式についての権利の制限等）に規定する単元未満株式」に改める部分を除く。）、同法第六十一条の十二第一項の改正規定（同項第三号中「商法第二百二十条ノ六第一項（端株主の端株買取請求権）に規定する端株」を「会社法第百八十九条第一項（単元未満株式についての権利の制限等）に規定する単元未満株式」に改める部分を除く。）、同法第六十一条の十三第三項の改正規定、同法第六十二条の七第一項の改正規定、同法第二編第一章第一節第六款中同条の次に二条を加える改正規定（第六十二条の九に係る部分に限る。）、同法第六十三条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の十第三項の改正規定並びに同法第百三十二条の二の改正規定（「利益の配当又は剰余金の分配の額」を「第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額」に改める部分を除く。）並びに附則第二十四条第一項及び第四項、第三十五条第三項、第三十六条第一項から第六項まで、第四十条、第四十一条、第四十七条第一項、第五十五条第二項並びに第百六十五条の規定
the following provisions: January 1, 2007;
次に掲げる規定 平成十九年一月一日
Omitted
略
the provisions in Article 2 amending Article 66 of the Corporation Tax Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article), the provisions amending Article 81-12 of that Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article), the provisions amending Article 82-4 of that Act, the provisions amending Article 99 of that Act, the provisions amending Article 102, paragraph (1), item (iii) of that Act, the provisions amending Article 143 of that Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article) and the provisions amending Article 145-4 of that Act, and the provisions of Articles 42, 50, 53, 54, 56 and 57 of the Supplementary Provisions;
第二条中法人税法第六十六条の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）、同法第八十一条の十二の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）、同法第八十二条の四の改正規定、同法第九十九条の改正規定、同法第百二条第一項第三号の改正規定、同法第百四十三条の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）及び同法第百四十五条の四の改正規定並びに附則第四十二条、第五十条、第五十三条、第五十四条、第五十六条及び第五十七条の規定
the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect.
次に掲げる規定 会社法（平成十七年法律第八十六号）の施行の日
Omitted
略
the provisions in Article 2 amending Article 2, item (xii)-6 of the Corporation Tax Act, the provisions amending item (xii)-8 of that Article (excluding the parts pertaining to (a) and (b) of that item), the provisions amending items (xii)-9 and (xii)-10 of that Article, the provisions amending item (xii)-11 of that Article, the provisions amending item (xii)-14 of that Article, the provisions amending item (xiv) of that Article, the provisions amending item (xv) of that Article, the provisions amending Article 13 of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 22, paragraph (5) of that Act (excluding the part replacing "amount of capital, etc." with "amount of stated capital, etc."), the provisions amending Article 23 of that Act, the provisions amending Article 24, paragraph (1) of that Act (excluding the part replacing "the amount of capital, etc. or the amount of consolidated individual capital, etc." with "the amount of stated capital, etc. or the amount of consolidated individual stated capital, etc." in that paragraph, the part deleting item (iv) of that paragraph, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part pertaining to item (vi) of that paragraph, and the part renumbering that item as item (v) of that paragraph), the provisions amending paragraphs (2) and (3) of that Article, the provisions amending Article 37 of that Act, the provisions amending Article 39 of that Act, the provisions amending Article 42 of that Act (excluding the parts replacing "subsidies and other" with "subsidies or benefits and other" and "equivalent to it" with "equivalent to them" in paragraph (1) of that Article), the provisions amending Article 43 of that Act, the provisions amending Article 44 of that Act, the provisions amending Article 45 of that Act, the provisions amending Article 46 of that Act, the provisions amending Article 47 of that Act, the provisions amending Article 48 of that Act, the provisions amending Article 49 of that Act, the provisions amending Article 50 of that Act, the provisions amending Articles 54 through 56 of that Act (limited to the part pertaining to Article 54), the provisions adding a division title before Article 54 of that Act, the provisions amending Article 59, paragraph (1), item (i) of that Act, the provisions amending paragraph (2), item (i) of that Article, the provisions amending Article 61, paragraph (1) of that Act, the provisions amending Article 61-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions deleting paragraph (4) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, the provisions amending paragraph (7) of that Article (excluding the part renumbering that paragraph as paragraph (12) of that Article), the provisions adding five paragraphs after paragraph (6) of that Article (limited to the parts pertaining to paragraphs (9) through (11)), the provisions amending Article 61-8 of that Act, the provisions amending Article 61-11, paragraph (1), item (v) of that Act (excluding the part renumbering that item as item (vi) of that paragraph), the provisions amending Article 61-12, paragraph (1), item (iii) of that Act (excluding the part renumbering that item as item (iv) of that paragraph), the provisions amending Article 62 of that Act (excluding the part replacing "paragraph (1) of the following Article" with "the following Article" in the second sentence of paragraph (1) of that Article), the provisions adding two paragraphs after Article 62-2, paragraph (1) of that Act (limited to the part pertaining to paragraph (3)), the provisions amending Article 62-6 of that Act, the provisions adding two Articles after Article 62-7 in Part II, Chapter I, Section 1, Subsection 6 of that Act (limited to the part pertaining to Article 62-8), the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 69, paragraphs (8) and (11) of that Act (excluding the parts replacing "total number or amount of capital contributions" with "or capital contributions" and adding "total number or total amount" after "excluding capital contributions)"), the provisions amending Article 80 of that Act, the provisions amending Article 81-4 of that Act, the provisions amending Article 81-6 of that Act, the provisions amending Article 81-15, paragraphs (8) and (11) of that Act (excluding the parts replacing "total number or amount of capital contributions" with "or capital contributions" and adding "total number or total amount" after "excluding capital contributions)"), the provisions amending Article 95 of that Act, the provisions amending Article 132-2 of that Act (limited to the part replacing "the amount of dividends of profits or distributions of surplus" with "the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits)") and the provisions amending Article 138, item (v), (a) of that Act, and the provisions of Article 24, paragraph (2), Article 26, paragraphs (1) through (3), (6) and (7), Article 28, paragraph (1), Article 29, Article 30, Article 33, Article 35, paragraphs (4) through (6), Article 36, paragraph (7), Article 38, paragraph (1), Article 39, Article 43, paragraph (1), Article 44, Article 45, Article 46, paragraph (1), Article 47, paragraph (2), Article 51, paragraph (2) and Article 52 of the Supplementary Provisions.
第二条中法人税法第二条第十二号の六の改正規定、同条第十二号の八の改正規定（同号イ及びロに係る部分を除く。）、同条第十二号の九及び第十二号の十の改正規定、同条第十二号の十一の改正規定、同条第十二号の十四の改正規定、同条第十四号の改正規定、同条第十五号の改正規定、同法第十三条の改正規定、同法第十五条の改正規定、同法第二十二条第五項の改正規定（「資本等の金額」を「資本金等の額」に改める部分を除く。）、同法第二十三条の改正規定、同法第二十四条第一項の改正規定（同項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分、同項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同条第二項及び第三項の改正規定、同法第三十七条の改正規定、同法第三十九条の改正規定、同法第四十二条の改正規定（同条第一項中「補助金その他」を「補助金又は給付金その他」に、「これに」を「これらに」に改める部分を除く。）、同法第四十三条の改正規定、同法第四十四条の改正規定、同法第四十五条の改正規定、同法第四十六条の改正規定、同法第四十七条の改正規定、同法第四十八条の改正規定、同法第四十九条の改正規定、同法第五十条の改正規定、同法第五十四条から第五十六条までの改正規定（第五十四条に係る部分に限る。）、同法第五十四条の前に目名を付する改正規定、同法第五十九条第一項第一号の改正規定、同条第二項第一号の改正規定、同法第六十一条第一項の改正規定、同法第六十一条の二第一項の改正規定、同条第二項の改正規定、同条第四項を削る改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条第七項の改正規定（同項を同条第十二項とする部分を除く。）、同条第六項の次に五項を加える改正規定（第九項から第十一項までに係る部分に限る。）、同法第六十一条の八の改正規定、同法第六十一条の十一第一項第五号の改正規定（同号を同項第六号とする部分を除く。）、同法第六十一条の十二第一項第三号の改正規定（同号を同項第四号とする部分を除く。）、同法第六十二条の改正規定（同条第一項後段中「次条第一項」を「次条」に改める部分を除く。）、同法第六十二条の二第一項の次に二項を加える改正規定（第三項に係る部分に限る。）、同法第六十二条の六の改正規定、同法第二編第一章第一節第六款中第六十二条の七の次に二条を加える改正規定（第六十二条の八に係る部分に限る。）、同法第六十八条第一項の改正規定、同法第六十九条第八項及び第十一項の改正規定（「の総数又は出資金額」を「又は出資」に改め、「出資を除く。）」の下に「の総数又は総額」を加える部分を除く。）、同法第八十条の改正規定、同法第八十一条の四の改正規定、同法第八十一条の六の改正規定、同法第八十一条の十五第八項及び第十一項の改正規定（「の総数又は出資金額」を「又は出資」に改め、「出資を除く。）」の下に「の総数又は総額」を加える部分を除く。）、同法第九十五条の改正規定、同法第百三十二条の二の改正規定（「利益の配当又は剰余金の分配の額」を「第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額」に改める部分に限る。）並びに同法第百三十八条第五号イの改正規定並びに附則第二十四条第二項、第二十六条第一項から第三項まで、第六項及び第七項、第二十八条第一項、第二十九条、第三十条、第三十三条、第三十五条第四項から第六項まで、第三十六条第七項、第三十八条第一項、第三十九条、第四十三条第一項、第四十四条、第四十五条、第四十六条第一項、第四十七条第二項、第五十一条第二項並びに第五十二条の規定
Supplementary Provisions, Article 23Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第二十三条（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 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 57) apply to corporation tax on income for business years 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 in the Supplementary Provisions up to Article 57) commencing on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation commencing on or after the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust commencing on or after the Effective Date, and corporation tax on liquidation income resulting from the dissolution of a corporation (excluding dissolution due to a merger; the same applies hereinafter in this Article) on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation that is subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that commenced before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that commenced before the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before the Effective Date, and corporation tax on liquidation income resulting from the dissolution of a corporation before the Effective Date, the provisions then in force continue to govern.
この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下附則第五十七条までにおいて「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。以下附則第五十七条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）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、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税及び法人の施行日前の解散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。
Supplementary Provisions, Article 24Transitional Measures Concerning Wholly Owned Subsidiary Corporations in a Share Exchange, etc.
第二十四条（株式交換完全子法人等に関する経過措置）
The provisions of Article 2, items (xii)-6-3 through (xii)-7 of the New Corporation Tax Act apply to share exchanges and share transfers carried out on or after October 1, 2006.
新法人税法第二条第十二号の六の三から第十二号の七までの規定は、平成十八年十月一日以後に行われる株式交換及び株式移転について適用する。
The provisions of Article 2, items (xii)-9, (xii)-10 and (xii)-14 of the New Corporation Tax Act apply to company splits and contributions in kind carried out on or after the Companies Act Effective Date, and with regard to company splits carried out before the Companies Act Effective Date and contributions in kind prescribed in Article 2, item (xii)-14 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act" in the Supplementary Provisions up to Article 58), the provisions then in force continue to govern.
新法人税法第二条第十二号の九、第十二号の十及び第十二号の十四の規定は、会社法施行日以後に行われる分割及び現物出資について適用し、会社法施行日前に行われた分割及び第二条の規定による改正前の法人税法（以下附則第五十八条までにおいて「旧法人税法」という。）第二条第十二号の十四に規定する現物出資については、なお従前の例による。
With regard to the application of the provisions of Article 2, items (xii)-8 through (xii)-14 of the New Corporation Tax Act during the period from the Effective Date until September 30, 2006, the phrase "item (xii)-16" in item (xii)-8 of that Article is deemed to be replaced with "item (xii)-14".
施行日から平成十八年九月三十日までの間における新法人税法第二条第十二号の八から第十二号の十四までの規定の適用については、同条第十二号の八中「第十二号の十六」とあるのは、「第十二号の十四」とする。
The provisions of Article 2, items (xii)-16 and (xii)-17 of the New Corporation Tax Act apply to share exchanges and share transfers carried out on or after October 1, 2006.
新法人税法第二条第十二号の十六及び第十二号の十七の規定は、平成十八年十月一日以後に行われる株式交換及び株式移転について適用する。
Supplementary Provisions, Article 25Transitional Measures Concerning the Amount of Stated Capital, etc. and the Amount of Retained Earnings, etc.
第二十五条（資本金等の額及び利益積立金額等に関する経過措置）
The provisions of Article 2, items (xvi) through (xviii)-3 of the New Corporation Tax Act apply in the case where a reason for an increase or decrease in the amounts listed in those provisions arises on or after the Effective Date, and in the case where a reason for an increase or decrease in the amounts listed in Article 2, items (xvi) through (xviii)-3 of the Former Corporation Tax Act arose before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十六号から第十八号の三までの規定は、施行日以後にこれらの規定に掲げる金額が増加し、又は減少する事由が生ずる場合について適用し、施行日前に旧法人税法第二条第十六号から第十八号の三までに掲げる金額が増加し、又は減少する事由が生じた場合には、なお従前の例による。
Supplementary Provisions, Article 26Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits, etc.
第二十六条（受取配当等の益金不算入等に関する経過措置）
The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (i)) apply to the amount of dividends, etc. prescribed in that paragraph that a corporation receives whose record date for payment is a date on or after the Companies Act Effective Date (including the amount of dividends of surplus paid by a resolution under Article 454, paragraph (1) or (5) of the Companies Act or by a resolution of the board of directors in the case where the articles of incorporation provide as set forth in Article 459, paragraph (1) of that Act, whose record date for payment is a date before the Companies Act Effective Date (referred to as a "transitional dividend" in this paragraph and paragraph (3))), and with regard to the amount of dividends, etc. prescribed in Article 23, paragraph (1) of the Former Corporation Tax Act (limited to the part pertaining to item (i)) that a corporation received whose record date for payment is a date before the Companies Act Effective Date (excluding the amount of transitional dividends), the provisions then in force continue to govern.
新法人税法第二十三条第一項（第一号に係る部分に限る。）の規定は、法人が受ける会社法施行日以後の日をその支払に係る基準日とする同項に規定する配当等の額（会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による剰余金の配当で、その支払に係る基準日が会社法施行日前の日であるもの（以下この項及び第三項において「経過配当」という。）の額を含む。）について適用し、法人が受けた会社法施行日前の日をその支払に係る基準日とする旧法人税法第二十三条第一項（第一号に係る部分に限る。）に規定する配当等の額（経過配当の額を除く。）については、なお従前の例による。
The provisions of Article 23, paragraph (3) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a corporation receives whose record date prescribed in that paragraph is a date on or after the Companies Act Effective Date, and with regard to the amount of dividends, etc. prescribed in Article 23, paragraph (3) of the Former Corporation Tax Act that a corporation received for which the last day of the period used as the basis of the calculation is before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第二十三条第三項の規定は、法人が受ける会社法施行日以後の日を同項に規定する基準日とする同項に規定する配当等の額について適用し、法人が受けたその計算の基礎となった期間の末日が会社法施行日前である旧法人税法第二十三条第三項に規定する配当等の額については、なお従前の例による。
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (iii)) apply in the case where a corporation receives a delivery of monies or other assets as a result of a refund of capital prescribed in that item (including a dividend of surplus prescribed in that item that constitutes a transitional dividend) whose record date for payment is a date on or after the Companies Act Effective Date, and with regard to the case where a corporation received a delivery of monies or other assets as a result of a reduction of capital or capital contributions prescribed in Article 24, paragraph (1), item (iii) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第二十四条第一項（第三号に係る部分に限る。）の規定は、法人が会社法施行日以後の日をその支払に係る基準日とする同号に規定する資本の払戻し（経過配当に該当する同号に規定する剰余金の配当を含む。）により金銭その他の資産の交付を受ける場合について適用し、法人が会社法施行日前の日をその支払に係る基準日とする旧法人税法第二十四条第一項第三号に規定する資本又は出資の減少により金銭その他の資産の交付を受けた場合については、なお従前の例による。
With regard to the case where a corporation received a delivery of monies or other assets as a result of a cancellation of shares prescribed in Article 24, paragraph (1), item (iv) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に行われた旧法人税法第二十四条第一項第四号に規定する株式の消却により金銭その他の資産の交付を受けた場合については、なお従前の例による。
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (v)) apply in the case where a corporation receives a delivery of monies or other assets on or after the Effective Date on the grounds listed in that item concerning the corporation prescribed in that paragraph, and with regard to the case where a corporation received a delivery of monies or other assets as a result of a refund of equity prescribed in Article 24, paragraph (1), item (vi) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十四条第一項（第五号に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する法人の同号に掲げる事由により金銭その他の資産の交付を受ける場合について適用し、法人が施行日前に行われた旧法人税法第二十四条第一項第六号に規定する持分の払戻しにより金銭その他の資産の交付を受けた場合については、なお従前の例による。
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (vi)) apply in the case where a corporation receives a delivery of monies or other assets as a result of an entity conversion prescribed in that item carried out on or after the Companies Act Effective Date.
新法人税法第二十四条第一項（第六号に係る部分に限る。）の規定は、法人が会社法施行日以後に行われる同号に規定する組織変更により金銭その他の資産の交付を受ける場合について適用する。
The provisions of Article 24, paragraph (2) of the New Corporation Tax Act apply to mergers carried out by a corporation on or after the Companies Act Effective Date, and with regard to mergers and company splits by split-off carried out by a corporation before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第二十四条第二項の規定は、法人が会社法施行日以後に行う合併について適用し、法人が会社法施行日前に行った合併及び分割型分割については、なお従前の例による。