Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.
第二十九条（関連者等に係る純支払利子等の課税の特例に関する経過措置）
The provisions of Article 66-5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where the provisions of paragraph (1) or (2) of that Article are applied in each business year on or after the business year of the merger, etc. prescribed in paragraph (3) of that Article (limited to each business year beginning on or after April 1, 2013) in the case where the date of the qualified merger or the date of determination of residual assets prescribed in that paragraph is a date on or after April 1, 2013.
新租税特別措置法第六十六条の五の三第三項の規定は、同項に規定する適格合併又は残余財産の確定の日が平成二十五年四月一日以後の日である場合の同項に規定する合併等事業年度以後の各事業年度（同年四月一日以後に開始する各事業年度に限る。）において同条第一項又は第二項の規定を適用する場合について適用する。