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Supplementary Provisions, Article 27Transitional Measures Concerning Transfer of Assets at Fair Value as a Result of Merger and Company Split
第二十七条（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 mergers and company splits carried out on or after the Effective Date, and with regard to mergers and company splits 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、施行日以後に行われる合併及び分割について適用し、施行日前に行われた合併及び分割については、なお従前の例による。
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