Supplementary Provisions, Article 21Transitional Measures Concerning the Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第二十一条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
The provisions of Article 61-2, paragraph (16) of the Corporation Tax Act as Amended for October apply to the capital gain or capital loss prescribed in paragraph (1) of that Article in the case where a corporation has received the delivery of monies or other assets due to grounds prescribed in paragraph (16) of that Article arising on or after October 1, 2010 with respect to another domestic corporation prescribed in that paragraph, or in the case where a corporation has ceased to hold shares of the other domestic corporation due to grounds prescribed in that paragraph arising on or after that date with respect to the other domestic corporation (including the case where it has been determined on or after that date that the corporation will not receive a distribution of residual assets).
十月新法人税法第六十一条の二第十六項の規定は、法人が同項に規定する他の内国法人の平成二十二年十月一日以後に生ずる同項に規定する事由により金銭その他の資産の交付を受けた場合又は法人が当該他の内国法人の同日以後に生ずる同項に規定する事由により当該他の内国法人の株式を有しないこととなった場合（同日以後に残余財産の分配を受けないことが確定した場合を含む。）における同条第一項に規定する譲渡利益額又は譲渡損失額について適用する。