Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers
第十六条（合併の場合の清算所得等の課税の特例に関する経過措置）
The provisions of Article 66, paragraph (1), item (ii) and Article 66-3, paragraph (1), item (ii) of the New Act apply to corporation tax in the case where a corporation carries out a merger or makes a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in those provisions that is given on or after the Effective Date, and with regard to corporation tax in the case where a corporation carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in Article 66, paragraph (1), item (ii) or Article 66-3, paragraph (1), item (ii) of the Former Act that was given before the Effective Date, the provisions then in force continue to govern.
新法第六十六条第一項第二号及び第六十六条の三第一項第二号の規定は、法人がこれらの規定に規定する中小企業構造改善計画に係る承認で施行日以後にされるものに係る合併又は出資をする場合における法人税について適用し、旧法第六十六条第一項第二号又は第六十六条の三第一項第二号に規定する中小企業構造改善計画に係る承認で施行日前にされたものに係る合併又は出資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。