Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
第十六条（合併の場合の清算所得等の課税の特例に関する経過措置）
The provisions of Article 66-2, paragraph (1), item (i) and Article 66-4, paragraph (1), item (i) and paragraph (2) of the New Act apply to corporation tax in the case where a corporation has carried out a merger or made a capital contribution relating to an approval prescribed in those provisions that was given on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a merger was carried out or a capital contribution made relating to an approval prescribed in Article 66-2, paragraph (1), item (i) or Article 66-4, paragraph (1), item (i) of the Former Act that was given before that date.
新法第六十六条の二第一項第一号並びに第六十六条の四第一項第一号及び第二項の規定は、法人が施行日以後にされたこれらの規定に規定する承認に係る合併又は出資をした場合における法人税について適用し、同日前にされた旧法第六十六条の二第一項第一号又は第六十六条の四第一項第一号に規定する承認に係る合併又は出資をした場合における法人税については、なお従前の例による。