Supplementary Provisions, Article 6Transitional Measures Concerning Non-Application of Withholding at the Source to Deemed Dividends from Mergers of Specified Forestry Cooperatives
第六条（特定の森林組合の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置）
With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative referred to in Article 9 of the Former Act that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and received that certification, the provisions then in force continue to govern.
With regard to the amount, out of the total of the amount of money and the value of assets other than money which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative filing a blue return that is specified by Cabinet Order and that sought, 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 received that certification, which is deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "a forestry cooperative (excluding one in liquidation) that" in that Article is deemed to be replaced with "a forestry cooperative (excluding one in liquidation) that is specified by Cabinet Order referred to in Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963)" is deemed to be replaced with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), 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、当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条中「森林組合（清算中のものを除く。）で」とあるのは「森林組合（清算中のものを除く。）のうち租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）附則第六条第二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（昭和三十八年法律第五十六号）第四条第二項の」とあるのは「森林組合合併助成法（昭和三十八年法律第五十六号）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。