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Supplementary Provisions, Article 40Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Held by a Wholly Owned Subsidiary Corporation in a Share Exchange, etc. Involved in a Non-qualified Share Exchange, etc.
第四十条（非適格株式交換等に係る株式交換完全子法人等の有する資産の時価評価損益に関する経過措置）
The provisions of Article 62-9 of the New Corporation Tax Act apply to share exchanges and share transfers carried out by a corporation on or after October 1, 2006.
新法人税法第六十二条の九の規定は、法人が平成十八年十月一日以後に行う株式交換及び株式移転について適用する。
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