Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
第九十九条（適格合併等の範囲等に関する特例に関する経過措置）
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic 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 domestic 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二の三の規定は、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内国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内国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。