Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
第六十五条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置）
The provisions of Article 37-14-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article is carried out on or after January 1, 2011, and the provisions then in force continue to govern cases where a specified merger, specified company split by split-off or specified share exchange prescribed in Article 37-14-2, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
新租税特別措置法第三十七条の十四の二第六項の規定は、平成二十三年一月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用し、同日前に旧租税特別措置法第三十七条の十四の二第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われた場合については、なお従前の例による。