Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers
第二十条（合併の場合の課税の特例に関する経過措置）
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i) of the Former Act carries out a merger in accordance with a small and medium sized enterprise structural improvement plan prescribed in that item that received, before the Effective Date, the approval under Article 4, paragraph (1) or (2) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963), the provisions then in force continue to govern.
旧法第六十六条第一項第一号に規定する法人が施行日前に中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の承認を受けた同号に規定する中小企業構造改善計画に従つて合併をする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 corporation that files a blue return and falls under a small and medium sized enterprise prescribed in Article 66, paragraph (1), item (ii) of the Former Act, being one specified by Cabinet Order, carries out a merger after receiving, during the period from the Effective Date to March 31, 1980, the approval prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "a corporation that is a small and medium sized enterprise" in that item is deemed to be replaced with "a corporation that is a small and medium sized enterprise and is specified by Cabinet Order as prescribed in Article 20, paragraph (2) of the Supplementary Provisions of the 1979 Amendment Act".
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "Article 66, paragraph (1)" in paragraph (1), item (iv) of that Article is deemed to be replaced with "Article 66, paragraph (1) (including Article 20, paragraphs (1) and (2) of the Supplementary Provisions of the 1979 Amendment Act)".
前二項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「第六十六条第一項」とあるのは、「第六十六条第一項（昭和五十四年改正法附則第二十条第一項及び第二項を含む。）」とする。
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (1) or (2) apply, the phrase "by a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 20, paragraph (1) or (2) of the Supplementary Provisions of the 1979 Amendment Act apply)".
第一項又は第二項の規定の適用がある場合における昭和五十五年新法第六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十四年改正法附則第二十条第一項又は第二項の規定の適用を受けるものを除く。）により」とする。