Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Final Return of a Foreign Corporation
第二十八条（外国法人の確定申告書の提出期限の延長の特例に関する経過措置）
With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern.
施行日前にされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第六項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。
A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made before the Effective Date (including a designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act.
施行日前にされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の指定を含む。）は、新法人税法第百四十四条の八において準用する新法人税法第七十五条の二第一項第二号の指定とみなす。