Supplementary Provisions, Article 15Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十五条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 66-2, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax on liquidation income in the case where a corporation that has received the certification prescribed in that item on or after the date on which this Act comes into effect has carried out a merger, and the provisions then in force continue to govern corporation tax on liquidation income in the case where a corporation that received the authorization prescribed in Article 66-2, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article before that date has carried out a merger.
前条の規定による改正後の租税特別措置法第六十六条の二第一項第八号の規定は、この法律の施行の日以後に同号に規定する認定を受けた法人が合併をした場合における清算所得に対する法人税について適用し、同日前に前条の規定による改正前の租税特別措置法第六十六条の二第一項第八号に規定する認可を受けた法人が合併をした場合における清算所得に対する法人税については、なお従前の例による。