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Supplementary Provisions, Article 26Transitional Provisions Concerning Special Provisions on Taxation on Corporation Tax in the Case of Merger, etc.
第二十六条（合併等の場合の法人税の課税の特例に関する経過規定）
The provisions of Article 66-3 of the New Act apply to corporation tax in the case where a corporation has carried out a merger prescribed in Article 66-2, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a corporation carried out a merger prescribed in Article 66-2, paragraph (1) of the Former Act before that date.
新法第六十六条の三の規定は、法人が施行日以後に新法第六十六条の二第一項の合併をした場合における法人税について適用し、同日前に旧法第六十六条の二第一項の合併をした場合における法人税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.