Supplementary Provisions, Article 13Transitional Provisions Concerning the Continuation, etc. of Domestic Ordinary Corporations, etc. in Liquidation
第十三条（清算中の内国普通法人等の継続等に関する経過規定）
The provisions of Part II, Chapter III, Section 3 of the New Act (Special Provisions on Taxation in the Case of Continuation, etc.) and Article 137 of the New Act (Refund of Income Tax, etc. by Reassessment in the Case of Continuation, etc.) apply to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved on or after the Effective Date continues or ceases to exist due to a merger, and with regard to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved before that date continues or ceases to exist due to a merger, the provisions then in force continue to govern.