Supplementary Provisions, Article 4Transitional Measures Concerning Grounds Equivalent to a Decision Approving a Reorganization Plan, etc.

The provisions then in force continue to govern a decision on an arrangement plan prescribed in Article 35-2, item (i) (Grounds Equivalent to a Decision Approving a Reorganization Plan, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") that was made before the Effective Date of the Companies Act (including a decision on an arrangement plan prescribed in that item that pertains to a case concerning the arrangement of a company that is pending at the time of enforcement of the Companies Act).