Supplementary Provisions, Article 15Transitional Measures Concerning Deemed Business Years
第十五条（みなし事業年度に関する経過措置）
The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act comes to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the New Corporation Tax Act on or after the Effective Date, and with regard to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act came to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern.
新法人税法第十四条第二項の規定は、新法人税法第四条の二に規定する他の内国法人が施行日以後に新法人税法第十四条第一項第六号又は第七号に掲げる場合に該当することとなる場合における同条第二項に規定する書類の提出について適用し、旧法人税法第四条の二に規定する他の内国法人が施行日前に旧法人税法第十四条第一項第六号又は第七号に掲げる場合に該当することとなった場合における同条第二項に規定する書類の提出については、なお従前の例による。