Supplementary Provisions, Article 33Transitional Measures Concerning the Negation of Actions or Calculations by a Family Company or Similar Corporation
第三十三条（同族会社等の行為又は計算の否認等に関する経過措置）
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to the case where, on or after October 1, 2010, a merger, etc. prescribed in that paragraph (limited, as for the distribution of residual assets among the distributions in kind prescribed in that paragraph, to one resulting from a dissolution on or after that date) is carried out, and the provisions then in force continue to govern the case where a merger, etc. prescribed in Article 64, paragraph (4) of the Former Inheritance Tax Act was carried out before that date.
新相続税法第六十四条第四項の規定は、平成二十二年十月一日以後に同項に規定する合併等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合について適用し、同日前に旧相続税法第六十四条第四項に規定する合併等が行われた場合については、なお従前の例による。