Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on the Income of a Consolidated Corporation's Specified Foreign Subsidiaries, etc.
第三十一条（連結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 68-92, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified merger, etc. (meaning a qualified merger, etc. prescribed in Article 25 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and in the case where a qualified merger, etc. was carried out before the Effective Date, the same rules as those under Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply.
新租税特別措置法第六十八条の九十二第三項及び第四項の規定は、施行日以後に適格合併等（附則第二十五条に規定する適格合併等をいう。以下この条において同じ。）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、旧租税特別措置法第六十六条の八第一項の規定の例による。