Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Land, etc. through Specified Exchange and Consolidation
第十九条（特定の交換分合により土地等を取得した場合の課税の特例に関する経過措置）
The provisions of Article 65-10 of the New Act apply to assets acquired through exchange prescribed in paragraph (1) of that Article that a corporation acquires through exchange and consolidation prescribed in the items of that paragraph carried out on or after January 1, 1985, and with regard to assets acquired through exchange prescribed in Article 65-10, paragraph (1) of the Former Act that a corporation acquired through exchange and consolidation prescribed in that paragraph carried out before that date, the provisions then in force continue to govern.
新法第六十五条の十の規定は、法人が昭和六十年一月一日以後に行う同条第一項各号に規定する交換分合により取得する同項に規定する交換取得資産について適用し、法人が同日前に行つた旧法第六十五条の十第一項に規定する交換分合により取得した同項に規定する交換取得資産については、なお従前の例による。