Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
第四十九条（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）
With regard to the application of the provisions of Article 37-14-3, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "listed shares, etc." in that item is deemed to be replaced with "listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (7)", the phrase "Article 37-12-2" with "that Article", the phrase "又は" (or) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "又は" (or) "the items of paragraph (4) of that Article", the phrase "若しくは" (or, joining a smaller group of alternatives) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "若しくは" (or, joining a smaller group of alternatives) "the items of paragraph (4) of that Article", and the phrase "paragraph (6) of that Article" with "paragraph (7) of that Article".
平成二十六年一月一日から平成二十七年十二月三十一日までの間における新租税特別措置法第三十七条の十四の三第四項第一号の規定の適用については、同号中「上場株式等」とあるのは「第三十七条の十二の二第二項又は第七項に規定する上場株式等」と、「第三十七条の十二の二」とあるのは「同条」と、「又は第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項又は第四項各号」と、「若しくは第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項若しくは第四項各号」と、「同条第六項」とあるのは「同条第七項」とする。