Supplementary Provisions, Article 20Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二十条（消費税法の一部改正に伴う経過措置）
The provisions of Article 11 of the Consumption Tax Act as amended by the provisions of Article 10 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date.
第十条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十一条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。
The provisions of Article 12 of the New Consumption Tax Act apply where a corporate split, etc. prescribed in paragraph (1) of that Article or an absorption-type company split prescribed in paragraph (5) of that Article takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 10 (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place.
The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply where a corporate split, etc. prescribed in that paragraph takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 37, paragraph (1) of the Former Consumption Tax Act took place.
新消費税法第三十七条第一項の規定は、平成十三年四月一日以後に同項に規定する分割等があった場合について適用し、同日前に旧消費税法第三十七条第一項に規定する分割があった場合については、なお従前の例による。
The provisions of Article 42 of the New Consumption Tax Act apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date.
新消費税法第四十二条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。