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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income in the Case of Mergers

第十六条(合併の場合の清算所得の課税の特例に関する経過措置)

With regard to corporation tax on liquidation income in the case where a corporation that received the certification prescribed in of the Former Act within two years from the date on which the basic policy for improvement of wholesale markets prescribed in was established has carried out a merger, the provisions then in force continue to govern.

に規定する卸売市場整備基本方針が定められた日から二年以内に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は、なお従前の例による。

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