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Supplementary Provisions, Article 13Transitional Measures Concerning the Definitions of Qualified Merger, etc.
第十三条（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 and (xii)-17 of the New Corporation Tax Act apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and with regard to mergers, company splits and share exchanges 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、第十二号の十一及び第十二号の十七の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、なお従前の例による。
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