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Supplementary Provisions, Article 22Transitional Measures Concerning the Definition of Company Split by Split-Off, etc.

第二十二条(分割型分割等の定義に関する経過措置)

The provisions of Article 2, item (xii)-9 of the New Corporation Tax Act apply to a company split carried out on or after the Effective Date, and with regard to a company split carried out before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に行われる分割について適用し、施行日前に行われた分割については、なお従前の例による。

The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind carried out on or after the Effective Date (excluding a contribution in kind that is carried out during the period from the Effective Date to the last day of a business year of the corporation receiving a capital contribution in kind pertaining to that contribution in kind that began before the Effective Date and ends on or after the Effective Date (referred to as a "contribution in kind subject to the transitional measures" in this paragraph)), and with regard to a contribution in kind carried out before the Effective Date (including a contribution in kind subject to the transitional measures), the provisions then in force continue to govern.

の規定は、施行日以後に行われる現物出資(当該現物出資が当該現物出資に係る被現物出資法人の施行日前に開始し、かつ、施行日以後に終了する事業年度の施行日から当該事業年度終了の日までの間に行われるものである場合の当該現物出資(以下この項において「経過措置対象現物出資」という。)を除く。)について適用し、施行日前に行われた現物出資(経過措置対象現物出資を含む。)については、なお従前の例による。

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