Supplementary Provisions, Article 2Transitional Measures concerning Special Provisions on Time Limits for Reassessment, Determination, etc.
第二条（更正、決定等の期間制限の特例に関する経過措置）
The provisions of Article 17-6, paragraph (2) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to corporate split, etc. prescribed in that paragraph (hereinafter in this Article referred to as "corporate split, etc.") carried out on or after April 1, 2001 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate split, etc. carried out before the Effective Date.
corporate split, etc.machine translation
「分割等」
A company split (分割), an in-kind contribution (現物出資), an in-kind distribution (現物分配) as defined in Article 2, item 12-5-2 of the Corporation Tax Act, or a transfer of an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act, so that the special time limits of Article 17-6, paragraph 1 reach the corporations on both sides.
Defined inArticle 17-6, paragraph (2)· applies only in this paragraph
corporate split, etc.machine translation
「分割等」
A corporate split, etc. (分割等) as defined in Article 17-6, paragraph 2 of the Local Tax Act as amended by Act No. 8 of 2001; that paragraph applies to those made on or after 1 April 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 8 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2001, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 8 of 2001) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)