Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank
第七十一条（農林中央金庫の合併等に係る課税の特例に関する経過措置）
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to mergers listed in item (v) of that paragraph that are carried out on or after the Effective Date, and the provisions then in force continue to govern mergers listed in Article 68-2-2, item (v) of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.
新租税特別措置法第六十八条の二第一項の規定は、施行日以後に行われる同項第五号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の二の二第五号に掲げる合併については、なお従前の例による。
The provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to capital contributions in kind for joint business prescribed in that paragraph that are made on or after the Effective Date.
新租税特別措置法第六十八条の二第二項の規定は、施行日以後に行われる同項に規定する共同事業現物出資について適用する。