Supplementary Provisions, Article 4Transitional Provisions Concerning the Acquisition Price of Shares Acquired through Merger, etc.

The provisions of Article 114 (Acquisition Price of Shares Acquired through a Merger) and Article 116 (Acquisition Price of Shares Where a Distribution of Residual Assets Is Received upon Dissolution) of the New Order apply where money or other assets are acquired from a corporation that merged or was dissolved on or after the date of enforcement of the Act Partially Amending the Corporation Tax Act (Act No. 21 of 1967), and where money or other assets are acquired from a corporation that merged or was dissolved before that date, the provisions then in force continue to govern.