Supplementary Provisions, Article 17Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
第十七条（役員給与の損金不算入に関する経過措置）
The provisions of Article 34, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to item (iii), (a), (2)) apply to remuneration pertaining to the procedures referred to in (a), (2) of that item that are completed on or after the Effective Date.
新法人税法第三十四条第一項（第三号イ（２）に係る部分に限る。）の規定は、施行日以後に終了する同号イ（２）の手続に係る給与について適用する。
With regard to remuneration pertaining to the procedures referred to in Article 34, paragraph (1), item (iii), (a), (2) of the Former Corporation Tax Act that are completed on or before March 31, 2020 (excluding the remuneration prescribed in the preceding paragraph), the provisions of paragraph (1) of that Article (limited to the portion pertaining to (a), (2) of that item) remain in force.
令和二年三月三十一日以前に終了する旧法人税法第三十四条第一項第三号イ（２）の手続に係る給与（前項に規定する給与を除く。）については、同条第一項（同号イ（２）に係る部分に限る。）の規定は、なおその効力を有する。