Supplementary Provisions, Article 6Transitional Measures Concerning Non-Application of Withholding at the Source to Deemed Dividends in the Case of a Merger of Specified Federations of Agricultural Cooperatives, etc.
第六条（特定の農業協同組合連合会等の合併の場合の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）
With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9-8 of the Former Act on Special Measures Concerning Taxation in the case where a domestic corporation received money or other assets through a merger listed in any of the items of that Article that was carried out before April 1, 2001, the provisions then in force continue to govern.
内国法人が平成十三年四月一日前に行われた旧租税特別措置法第九条の八各号に掲げる合併により金銭その他の資産の交付を受けた場合にお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。