Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
第三十五条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a merger prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
新租税特別措置法第三十七条の十第三項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する合併について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第一号に規定する合併については、なお従前の例による。
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a company split prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
新租税特別措置法第三十七条の十第三項（第二号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する分割について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第二号に規定する分割については、なお従前の例による。