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Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Company Splits in Which Shares, etc. Are Delivered to Both the Splitting Corporation and the Shareholders, etc. of the Splitting Corporation
第百二十四条（株式等を分割法人と分割法人の株主等とに交付する分割の特例に関する経過措置）
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to company splits that a corporation carries out on or after the effective date of the Companies Act, and the provisions then in force continue to govern company splits that a corporation carried out before the effective date of the Companies Act.
新租税特別措置法第六十八条の三の二第一項の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.