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Supplementary Provisions, Article 20Transitional Measures Concerning the Definitions of Qualified Merger, etc.
第二十条（適格合併等の定義に関する経過措置）
The provisions of Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-16 through (xii)-18 of the New Corporation Tax Act apply to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out on or after the Effective Date, and with regard to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十二号の八、第十二号の十一、第十二号の十四及び第十二号の十六から第十二号の十八までの規定は、施行日以後に行われる合併、分割、現物出資、株式交換等及び株式移転について適用し、施行日前に行われた合併、分割、現物出資、株式交換等及び株式移転については、なお従前の例による。
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