Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation Where Consolidated Corporations Have Jointly Made Capital Contributions in Kind
第五十条（連結法人が共同で現物出資をした場合の課税の特例に関する経過措置）
The provisions then in force continue to govern shares or capital contributions referred to in Article 68-86, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date through a specified joint capital contribution prescribed in that paragraph.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が旧租税特別措置法第六十八条の八十六第一項に規定する特定共同出資により施行日前に取得した同項の株式又は出資については、なお従前の例による。