Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions of Article 157, paragraph (4) of the New Income Tax Act apply to a merger, etc. as prescribed in that paragraph that is carried out on or after October 1, 2017, and the provisions then in force continue to govern a merger, etc. as prescribed in Article 157, paragraph (4) of the Former Income Tax Act that was carried out before that date.
新所得税法第百五十七条第四項の規定は、平成二十九年十月一日以後に行われる同項に規定する合併等について適用し、同日前に行われた旧所得税法第百五十七条第四項に規定する合併等については、なお従前の例による。