Supplementary Provisions, Article 18Transitional Measures Concerning Taxable Periods Relating to Company Splits Not Subject to Marginal Deduction
第十八条（限界控除の適用がない分割に係る課税期間に関する経過措置）
The provisions of Article 60 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.
Where the items of Article 60, paragraph (1) apply, if the first day of the first taxable period among the taxable periods of the split-off parent corporation relating to the company split that ended within one year on or before the last day of the taxable period of the split-off subsidiary corporation prescribed in item (i), (b) of that paragraph, or the first day of the first taxable period among the taxable periods of the split-off subsidiary corporation that ended within one year on or before the last day of the taxable period of the split-off parent corporation prescribed in item (ii), (b) of that paragraph, falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that taxable period.
Where the provisions of Article 60, paragraphs (2) through (4) (including where those provisions apply mutatis mutandis under Article 61, paragraph (2)) apply, if the first day of the period corresponding to the taxable period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.
第六十条第二項から第四項までの規定（これらの規定を第六十一条第二項において準用する場合を含む。）の適用がある場合において、これらの規定に規定する他の分割に係る課税期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。
the Effective Datemachine translation
「施行日」
The day the Consumption Tax Act (Act No. 108 of 1988) came into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)