Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger
第百条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation in the case where a merger, company split or share exchange is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a merger, company split or share exchange was carried out before that date.
新租税特別措置法第六十八条の三の規定は、平成二十二年十月一日以後に合併、分割又は株式交換が行われる場合における法人の事業年度分の法人税について適用し、同日前に合併、分割又は株式交換が行われた場合における法人の事業年度分の法人税については、なお従前の例による。