Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation of the Shareholders in the Event of a Specified Merger
第百二十三条（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 68-109-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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百九の二の規定は、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の連結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の連結事業年度分の法人税については、なお従前の例による。