Supplementary Provisions, Article 3Transitional Provisions Concerning Money Paid upon Merger
第三条（合併交付金に関する経過規定）
The provisions of Article 29-2 (Scope of Money Paid upon Merger That Is Nontaxable), Article 59-2 (Money Paid upon Merger Treated as Dividend Income) and Article 114, paragraph (1) (Acquisition Price of Shares Acquired through a Merger) of the New Order apply to money paid upon a merger of a Domestic Corporation on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for money paid upon a merger before that date, the provisions then in force continue to govern.
新令第二十九条の二（非課税とされる合併交付金の範囲）、第五十九条の二（合併交付金のうち配当所得とされるもの）及び第百十四条第一項（合併により取得した株式の取得価額）の規定は、内国法人のこの政令の施行の日（以下「施行日」という。）以後の合併に係る交付金について適用し、同日前の合併に係る交付金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 73 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the date that Cabinet Order comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)