Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers
第二十条（合併の場合の課税の特例に関する経過措置）
With regard to corporation tax in the case where a forestry cooperative referred to in Article 66, paragraph (1), item (i) of the Former Act which sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act carries out a merger upon receiving that certification, the provisions then in force continue to govern.
旧法第六十六条第一項第一号の森林組合で施行日前に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求めたものが、当該認定を受けて合併をする場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act carries out a merger in accordance with a small and medium sized fishery structural improvement plan which received, before the Effective Date, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976), the provisions then in force continue to govern.
旧法第六十六条第一項第二号に規定する中小漁業者が施行日前に漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act which received the certification prescribed in that item before the Effective Date carries out a merger, the provisions then in force continue to govern.
旧法第六十六条第一項第三号に規定する法人で施行日前に同号に規定する認定を受けたものが合併をする場合における法人税については、なお従前の例による。
With regard to corporation tax in the case where a forestry cooperative filing a blue return that is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1983, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and carries out a merger upon receiving that certification, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a forestry cooperative that" in Article 66, paragraph (1), item (i) of the Former Act is deemed to be replaced with "a forestry cooperative that is specified by Cabinet Order referred to in Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives" with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives, which it sought pursuant to the provisions of Article 2 of that Act, and the".
青色申告書を提出する森林組合で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて合併をする場合における法人税については、旧法第六十六条及び第六十六条の二の規定は、なおその効力を有する。この場合において、旧法第六十六条第一項第一号中「森林組合で」とあるのは「森林組合のうち昭和五十五年改正法附則第二十条第四項に規定する政令で定めるもので」と、「森林組合合併助成法第四条第二項の」とあるのは「森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該」とする。
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act that is specified by Cabinet Order carries out a merger, during the period from the Effective Date to March 31, 1982, in accordance with a small and medium sized fishery structural improvement plan which received the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation, the provisions of Article 66 of the Former Act govern, with the phrase "March 31, 1980" in that item deemed to be replaced with "March 31, 1982", the phrase "small and medium sized fishery operator" deemed to be replaced with "small and medium sized fishery operator (limited to one specified by Cabinet Order referred to in Article 20, paragraph (5) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" deemed to be replaced with "Article 10, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation".
旧法第六十六条第一項第二号に規定する中小漁業者で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に漁業再建整備特別措置法第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、同号中「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十五年改正法附則第二十条第五項に規定する政令で定めるものに限る。）」と、「同法第十条第一項」とあるのは「漁業再建整備特別措置法第十条第一項」として、旧法第六十六条の規定の例による。
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act that is specified by Cabinet Order receives the certification prescribed in that item and carries out a merger during the period from the Effective Date to March 31, 1982, the provisions of that Article govern, with the phrase "a corporation that conducts wholesale business and" in that item deemed to be replaced with "a corporation that conducts wholesale business and that, among those specified by Cabinet Order referred to in Article 20, paragraph (6) of the Supplementary Provisions of the 1980 Amendment Act,", the phrase "March 31, 1980" deemed to be replaced with "March 31, 1982", and the phrase "that Act" deemed to be replaced with "the Wholesale Market Act".
旧法第六十六条第一項第三号に規定する法人で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に同号に規定する認定を受けて合併をする場合における法人税については、同号中「卸売の業務を行う法人で、」とあるのは「卸売の業務を行う法人で、昭和五十五年改正法附則第二十条第六項に規定する政令で定めるもののうち」と、「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「同法」とあるのは「卸売市場法」として、同条の規定の例による。
With regard to the application of the provisions of Articles 61 and 63 of the New Act in the case where the provisions of paragraph (4) apply, the phrase "a business year in which it exceeds 25 million yen" in Article 61, paragraph (1) of the New Act is deemed to be replaced with "a business year in which it exceeds 25 million yen (excluding, where the corporation falls under the category of a merging corporation that received the certification prescribed in item (i) of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act, and carried out the merger prescribed in that paragraph, a business year that falls under any of the business years ending within five years from the first day of the business year that includes the date of that merger)", and the phrase "through a merger" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act)".
第四項の規定の適用がある場合における新法第六十一条及び第六十三条の規定の適用については、新法第六十一条第一項中「二千五百万円を超える事業年度」とあるのは「二千五百万円を超える事業年度（当該法人が昭和五十五年改正法附則第二十条第四項の規定によりなおその効力を有するものとされる昭和五十五年改正法による改正前の租税特別措置法第六十六条第一項第一号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、新法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十五年改正法附則第二十条第四項の規定によりなおその効力を有するものとされる昭和五十五年改正法による改正前の租税特別措置法第六十六条第一項の規定の適用を受けるものを除く。）により」とする。
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of paragraph (5) or (6) apply, the phrase "through a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 20, paragraph (5) or (6) of the Supplementary Provisions of the 1980 Amendment Act)".
第五項又は第六項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十五年改正法附則第二十条第五項又は第六項の規定の適用を受けるものを除く。）により」とする。