Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on the Exclusion of Dividends Received, etc. from Gross Profit, etc. in Relation to Mergers of Specified Federations of Agricultural Cooperatives, etc.
第二十九条（特定の農業協同組合連合会等の合併に係る受取配当等の益金不算入等の特例に関する経過措置）
The provisions then in force continue to govern the amount deemed to be the amount of a distribution of surplus prescribed in Article 67-7 of the Former Act on Special Measures Concerning Taxation in the case where a domestic corporation has received a delivery of money or other assets through a merger listed in any of the items of that Article that was carried out before April 1, 2001.
内国法人が平成十三年四月一日前に行われた旧租税特別措置法第六十七条の七各号に掲げる合併により金銭その他の資産の交付を受けた場合における同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。