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Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind

第六条(共同で現物出資をした場合の課税の特例に関する経過措置)

With regard to a specified joint capital contribution prescribed in of the Former Act that a specified business corporation prescribed in made before the Effective Date, the provisions then in force continue to govern.

に規定する特定事業法人が施行日前にしたに規定する特定共同出資については、なお従前の例による。

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