Supplementary Provisions, Article 20Transitional Measures Concerning the Calculation of the Amount of Income in the Case Where a Public Interest Corporation, etc. Transitions to an Ordinary Corporation
第二十条（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置）
The provisions of Article 64-4 of the New Corporation Tax Act apply in the case where a corporation that is a specified public interest corporation, etc. prescribed in paragraph (1) of that Article comes to fall under the category of an ordinary corporation on or after the Effective Date and in the case where a qualified merger prescribed in paragraph (2) of that Article is effected on or after the Effective Date.
With regard to the application of the provisions of Article 64-4 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "general incorporated association, general incorporated foundation, or medical care corporation" in paragraph (1) of that Article is deemed to be replaced with "medical care corporation".
施行日から附則第一条第五号に定める日の前日までの間における新法人税法第六十四条の四の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人」とあるのは、「医療法人」とする。