Supplementary Provisions, Article 22Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc.
第二十二条（法人税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Articles 6 through 8 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 12 apply to corporation tax on income for each business year of a corporation in the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for each business year of a corporation in the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern.
第十二条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第六条から第八条までの規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合における法人の各事業年度の所得に対する法人税及び同日以後に解散（合併による解散を除く。以下この条において同じ。）が行われる場合における法人の清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、同日前に合併、現物出資又は事後設立が行われた場合における法人の各事業年度の所得に対する法人税及び同日前に解散又は合併が行われた場合における法人の清算所得に対する法人税については、なお従前の例による。