Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of a Merger
第十四条（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）
In the case where a corporation engaged in the business prescribed in Article 66, paragraph (1), item (i) and Article 66-3, paragraph (1), item (i) of the Former Act obtained the approval prescribed in those provisions on or before March 31, 1976, those provisions are to govern, with the phrase "March 31, 1977" in those provisions deemed to be replaced with "March 31, 1976".
旧法第六十六条第一項第一号及び第六十六条の三第一項第一号に規定する事業を営む法人が昭和五十一年三月三十一日以前にこれらの規定に規定する承認を受けた場合には、これらの規定中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、これらの規定の例による。
In the case where a corporation specified by Cabinet Order out of the corporations engaged in the business prescribed in Article 66, paragraph (1), item (i) and Article 66-3, paragraph (1), item (i) of the Former Act obtains the approval prescribed in those provisions during the period from April 1, 1976 to March 31, 1978, those provisions are to govern, with the phrase "corporation engaged in the business" in those provisions deemed to be replaced with "corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter referred to as the "1976 Amending Act") out of the corporations engaged in the business", and the phrase "March 31, 1977" with "March 31, 1978".
旧法第六十六条第一項第一号及び第六十六条の三第一項第一号に規定する事業を営む法人のうち政令で定めるものが昭和五十一年四月一日から昭和五十三年三月三十一日までの間にこれらの規定に規定する承認を受けた場合には、これらの規定中「事業を営む法人」とあるのは「事業を営む法人のうち租税特別措置法の一部を改正する法律（昭和五十一年法律第五号。以下「昭和五十一年改正法」という。）附則第十四条第二項に規定する政令で定めるもの」と、「昭和五十二年三月三十一日」とあるのは「昭和五十三年三月三十一日」として、これらの規定の例による。
In the case where a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv) of the Former Act obtained the certification prescribed in those provisions during the period from April 1, 1972 to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, those provisions are to govern, with the phrase "March 31, 1976" in those provisions deemed to be replaced with "the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries".
旧法第六十六条第一項第五号及び第六十六条の三第一項第四号に規定する中小漁業者に該当する法人が昭和四十七年四月一日から漁業再建整備特別措置法の施行の日の前日までの間にこれらの規定に規定する認定を受けた場合には、これらの規定中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法の施行の日の前日」として、これらの規定の例による。
With regard to the application of the provisions of Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv) of the New Act in the case where a corporation that is a member prescribed in Article 66, paragraph (1), item (v) of the New Act of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries relating to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed to have obtained the certification under Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries pursuant to the provisions of paragraph (3) of the Supplementary Provisions of that Act, obtains the certification under Article 10, paragraph (1) or (2) of that Act within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, the phrase "relating to the certification under Article 5, paragraph (1) of that Act obtained during the period from April 1, 1976 to March 31, 1978 for a small and medium sized fishery structural improvement plan prescribed in that paragraph" in those provisions is deemed to be replaced with "relating to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed to have obtained the certification under Article 5, paragraph (1) of that Act pursuant to the provisions of paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries", and the phrase "that certification" with "the certification under Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries".
旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第六十六条第一項第五号に規定する構成員である法人が漁業再建整備特別措置法附則第三項に規定する期間内に同法第十条第一項又は第二項の認定を受けた場合における新法第六十六条第一項第五号及び第六十六条の三第一項第四号の規定の適用については、これらの規定中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは「旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」と、「当該認定」とあるのは「旧中小漁業振興特別措置法第四条の二第一項の認定」とする。