Supplementary Provisions, Article 13Transitional Provisions Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
第十三条（合併の場合の清算所得等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 relating to an approval, certification, recommendation or authorization prescribed in the items of Article 66-2, paragraph (1) of the New Act that was given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger relating to an approval, certification, recommendation or authorization prescribed in the items of Article 66-2, paragraph (1) of the Former Act that was given before that date, the provisions then in force continue to govern.
新法第六十六条の三の規定は、法人が施行日以後にされた新法第六十六条の二第一項各号に規定する承認、認定、勧告又は認可に係る合併をした場合における法人税について適用し、同日前にされた旧法第六十六条の二第一項各号に規定する承認、認定、勧告又は認可に係る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。