1 article
Supplementary Provisions, Article 9Transitional Measures Concerning the Definitions of Qualified Merger, etc.
第九条（適格合併等の定義に関する経過措置）
The provisions of Article 2, item (xii)-8, (b), item (xii)-11, (b) and item (xii)-14, (b) of the New Corporation Tax Act apply to a merger, company split or capital contribution in kind carried out by a corporation on or after the Effective Date, and with regard to a merger, company split or capital contribution in kind carried out by a corporation before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十二号の八ロ、第十二号の十一ロ及び第十二号の十四ロの規定は、法人が施行日以後に行う合併、分割又は現物出資について適用し、法人が施行日前に行った合併、分割又は現物出資については、なお従前の例による。
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