Act on General Rules for National Taxes
Article 74-2, paragraph (3)
第七十四条の二第三項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), respectively.
分割があつた場合の第一項第三号又は第四号の規定の適用については、消費税法第二条第一項第六号に規定する分割法人は第一項第三号ハ又は第四号ロに規定する資産の譲渡等をする義務があると認められる者と、同条第一項第六号の二に規定する分割承継法人は第一項第三号ハ又は第四号ロに規定する資産の譲渡等を受ける権利があると認められる者と、それぞれみなす。
For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv),
(b)(c), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv),(b)(c), respectively.分割があつた場合の第一項第三号又は第四号の規定の適用については、消費税法第二条第一項第六号に規定する分割法人は第一項第三号ハ又は第四号
ロハに規定する資産の譲渡等をする義務があると認められる者と、同条第一項第六号の二に規定する分割承継法人は第一項第三号ハ又は第四号ロハに規定する資産の譲渡等を受ける権利があると認められる者と、それぞれみなす。