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, paragraph (1), item (ii) and Article 66-3, paragraph (1), item (ii) 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 pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in those provisions that is given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in Article 66-2, paragraph (1), item (iii) or Article 66-4, paragraph (1), item (iii) of the Former Act that was given before that date, the provisions then in force continue to govern.
新法第六十六条第一項第二号並びに第六十六条の三第一項第二号及び第二項の規定は、法人がこれらの規定に規定する中小企業構造改善計画に係る承認で施行日以後にされたもの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、旧法第六十六条の二第一項第三号又は第六十六条の四第一項第三号に規定する中小企業構造改善計画に係る承認で同日前にされたもの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。
With regard to corporation tax in the case where a merger has been carried out or a capital contribution has been made pertaining to an approval prescribed in Article 66-2, paragraph (1), item (ii) or Article 66-4, paragraph (1), item (ii) of the Former Act, the provisions then in force continue to govern.
旧法第六十六条の二第一項第二号又は第六十六条の四第一項第二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。