Supplementary Provisions, Article 39Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets Accompanying the Commencement, etc. of Consolidated Taxation
第三十九条（連結納税の開始等に伴う資産の時価評価損益に関する経過措置）
The provisions of Article 61-11, paragraph (1), item (iv) and Article 61-12, paragraph (1), item (ii) of the New Corporation Tax Act apply to the corporations listed in those provisions pertaining to a qualified share exchange carried out on or after May 1, 2007, and with regard to the corporations listed in Article 61-11, paragraph (1), item (iv) and Article 61-12, paragraph (1), item (ii) of the Former Corporation Tax Act pertaining to a qualified share exchange carried out before that date, the provisions then in force continue to govern.
新法人税法第六十一条の十一第一項第四号及び第六十一条の十二第一項第二号の規定は、平成十九年五月一日以後に行われる適格株式交換に係るこれらの規定に掲げる法人について適用し、同日前に行われた適格株式交換に係る旧法人税法第六十一条の十一第一項第四号及び第六十一条の十二第一項第二号に掲げる法人については、なお従前の例による。