Supplementary Provisions, Article 38Transitional Measures Concerning Transfer, etc. of Assets, etc. at Fair Value as a Result of Merger and Company Split
第三十八条（合併及び分割による資産等の時価による譲渡等に関する経過措置）
The provisions of Article 62, paragraph (1), Article 62-2, paragraph (3) and Article 62-6, paragraph (1) of the New Corporation Tax Act apply to company splits carried out by a corporation on or after the Companies Act Effective Date, and with regard to company splits carried out by a corporation before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第六十二条第一項、第六十二条の二第三項及び第六十二条の六第一項の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。
With regard to the application of the provisions of Article 62-2 of the New Corporation Tax Act in the case where a corporation carried out a Qualified Company Split by Split-Off during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "the preceding paragraph (limited to the part pertaining to a qualified merger)" in paragraph (2) of that Article is deemed to be replaced with "the preceding paragraph", the phrase "acquiring corporation" is deemed to be replaced with "acquiring corporation or succeeding corporation in a company split", the phrase "Article 61-2, paragraph (3)" is deemed to be replaced with "Article 61-2, paragraph (4)", and the phrase "the qualified merger" is deemed to be replaced with "the qualified merger or Qualified Company Split by Split-Off referred to in the preceding paragraph".