1 article
Supplementary Provisions, Article 25Transitional Measures Concerning Transfer of Assets, etc. at Fair Value as a Result of Merger and Company Split
第二十五条（合併及び分割による資産等の時価による譲渡に関する経過措置）
The provisions of Article 62, paragraph (1) of the New Corporation Tax Act apply to a company split that a corporation carries out on or after the Effective Date, and with regard to a company split that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十二条第一項の規定は、法人が施行日以後に行う分割について適用し、法人が施行日前に行った分割については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.