Supplementary Provisions, Article 13Transitional Measures Concerning Notification of Change in the Place for Tax Payment, etc.
第十三条（納税地等の異動の届出に関する経過措置）
The provisions of Article 20, paragraph (1) of the New Corporation Tax Act apply to a change in the place for tax payment for corporation tax of a corporation (including an association or foundation without juridical personality; the same applies hereinafter) on or after the Effective Date, and with regard to a change in the place for tax payment for corporation tax of a corporation before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十条第一項の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後の法人税の納税地の異動について適用し、法人の施行日前の法人税の納税地の異動については、なお従前の例による。
The provisions of Article 20, paragraph (2) of the New Corporation Tax Act apply to a change in the location of the head office, etc. prescribed in that paragraph of a consolidated subsidiary corporation on or after the Effective Date, and with regard to a change in the location of the head office, etc. prescribed in Article 20, paragraph (2) of the Former Corporation Tax Act of a consolidated subsidiary corporation before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十条第二項の規定は、連結子法人の施行日以後の同項に規定する本店等所在地の異動について適用し、連結子法人の施行日前の旧法人税法第二十条第二項に規定する本店等所在地の異動については、なお従前の例による。