Supplementary Provisions, Article 4Transitional Measures, etc. Concerning Non-Application of Withholding at the Source to Deemed Dividends Arising from Mergers of Certain Agricultural Cooperatives, etc.
第四条（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等）
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of an agricultural cooperative referred to in item (i) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) and obtained that certification, or of a fishery cooperative referred to in item (iii) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) and obtained that certification, the provisions then in force continue to govern.
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of a forestry cooperative referred to in item (ii) of that Article which obtained the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
旧法第九条第二号の森林組合で施行日前に同号に規定する認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives on or after the Effective Date as a result of a merger of a fishery cooperative filing a blue return that is specified by Cabinet Order and that, during the period from the Effective Date to March 31, 1985, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the Effective Date, the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "fishery cooperative that" in item (iii) of that Article is deemed to be replaced with "fishery cooperative specified by Cabinet Order prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act") that".
青色申告書を提出する漁業協同組合で政令で定めるもののうち施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めて施行日以後に当該認定を受けたものの合併により、居住者又は内国法人が施行日以後に交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条第三号中「漁業協同組合で」とあるのは、「漁業協同組合のうち租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第四条第三項に規定する政令で定めるもので」とする。
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act, out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives as a result of a merger (limited to a merger carried out by March 31, 2001) of an agricultural cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 5 of 1980; hereinafter referred to as "Act No. 5 of 1980") to March 31, 1982, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 5 of 1980, which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 10 of 1986; hereinafter referred to as "Act No. 10 of 1986") to March 31, 1992, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 10 of 1986, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 57 of 1992; hereinafter referred to as "Act No. 57 of 1992") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and obtained that certification on or after the date of enforcement of Act No. 57 of 1992; of a forestry cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Forestry Cooperative Act and the Act on Promotion of Merger of Forestry Cooperatives (Act No. 76 of 1987; hereinafter referred to as "Act No. 76 of 1987") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 76 of 1987; or of a fishery cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 15 of 1988; hereinafter referred to as "Act No. 15 of 1988") to March 31, 1993, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 15 of 1988, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 24 of 1993; hereinafter referred to as "Act No. 24 of 1993") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 24 of 1993, the provisions of Article 9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment") are to govern.
青色申告書を提出する農業協同組合（清算中のものを除く。）で、農業協同組合合併助成法の一部を改正する法律（昭和五十五年法律第五号。以下「昭和五十五年法律第五号」という。）の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けたもの、農業協同組合合併助成法の一部を改正する法律（昭和六十一年法律第十号。以下「昭和六十一年法律第十号」という。）の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けたもの若しくは農業協同組合合併助成法の一部を改正する法律（平成四年法律第五十七号。以下「平成四年法律第五十七号」という。）の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けたもの、青色申告書を提出する森林組合（清算中のものを除く。）で、森林組合法及び森林組合合併助成法の一部を改正する法律（昭和六十二年法律第七十六号。以下「昭和六十二年法律第七十六号」という。）の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けたもの又は青色申告書を提出する漁業協同組合（清算中のものを除く。）で、漁業協同組合合併助成法の一部を改正する法律（昭和六十三年法律第十五号。以下「昭和六十三年法律第十五号」という。）の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けたもの若しくは漁業協同組合合併助成法の一部を改正する法律（平成五年法律第二十四号。以下「平成五年法律第二十四号」という。）の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けたものの合併（平成十三年三月三十一日までに行われる合併に限る。）により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）による改正前の租税特別措置法（以下「昭和五十五年旧法」という。）第九条の規定の例による。