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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income in the Case of Mergers
第十六条（合併の場合の清算所得の課税の特例に関する経過措置）
With regard to corporation tax on liquidation income in the case where a corporation that received the certification prescribed in Article 66, paragraph (1), item (viii) of the Former Act within two years from the date on which the basic policy for improvement of wholesale markets prescribed in that item was established has carried out a merger, the provisions then in force continue to govern.
旧法第六十六条第一項第八号に規定する卸売市場整備基本方針が定められた日から二年以内に同号に規定する認定を受けた法人が合併をした場合における清算所得に対す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.