Supplementary Provisions, Article 43Transitional Measures Concerning the Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales, etc.
第四十三条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置）
The provisions of Article 63 of the New Corporation Tax Act apply to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in paragraph (1) of that Article that fall under the category of long-term installment sales, etc. prescribed in paragraph (6) of that Article pertaining to a contract concluded on or after April 1, 2008, and to the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (2) of that Article pertaining to a contract concluded on or after that date, and with regard to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act that fall under the category of long-term installment sales, etc. prescribed in paragraph (5) of that Article pertaining to a contract concluded before that date, the provisions then in force continue to govern.
新法人税法第六十三条の規定は、平成二十年四月一日以後に締結される契約に係る同条第六項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額並びに同日以後に締結される契約に係る同条第二項に規定するリース譲渡に係る収益の額及び費用の額について適用し、同日前に締結された契約に係る旧法人税法第六十三条第五項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額については、なお従前の例による。