Supplementary Provisions, Article 38Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第三十八条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
The provisions of Article 61-2, paragraphs (2), (4) and (9) of the New Corporation Tax Act apply in the case where a merger, company split by split-off or share exchange is effected on or after May 1, 2007, and with regard to the case where a merger, company split by split-off or share exchange was effected before that date, the provisions then in force continue to govern.
新法人税法第六十一条の二第二項、第四項及び第九項の規定は、平成十九年五月一日以後に合併、分割型分割又は株式交換が行われる場合について適用し、同日前に合併、分割型分割又は株式交換が行われた場合については、なお従前の例による。
The provisions of Article 61-2, paragraphs (5) and (6) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern.
The provisions of Article 61-2, paragraphs (7), (8) and (10) of the New Corporation Tax Act apply to a qualified merger, qualified company split or qualified share exchange that a corporation effects on or after May 1, 2007.
The provisions of Article 61-2, paragraph (22) of the New Corporation Tax Act apply to a merger, company split or share exchange that a corporation effects on or after May 1, 2007.
新法人税法第六十一条の二第二十二項の規定は、法人が平成十九年五月一日以後に行う合併、分割又は株式交換について適用する。