Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
第二十五条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-8, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "qualified merger, etc." in this Article) is carried out on or after the Effective Date, and with regard to the case where a qualified merger, etc. was carried out before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十六条の八第三項及び第四項の規定は、施行日以後に適格合併、適格分割、適格現物出資又は適格事後設立（以下この条において「適格合併等」という。）が行われる場合について適用し、施行日前に適格合併等が行われた場合については、なお従前の例による。