Supplementary Provisions, Article 146Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers of Consolidated Corporations
第百四十六条（連結法人の株式交換又は株式移転に係る課税の特例に関する経過措置）
The provisions then in force continue to govern corporation tax pertaining to a transfer, through a share exchange, etc. prescribed in Article 68-104, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph and to a transfer of subsidiary shares, etc. prescribed in Article 68-105, paragraph (1) of the Former Act on Special Measures Concerning Taxation, carried out by a consolidated corporation before October 1, 2006.
連結法人が平成十八年十月一日前に行った旧租税特別措置法第六十八条の百四第一項に規定する特定子会社株式の同項に規定する株式交換等による移転及び旧租税特別措置法第六十八条の百五第一項に規定する子会社株式等の譲渡に係る法人税については、なお従前の例による。
With regard to the application of the provisions of Article 68-105 of the Former Act on Special Measures Concerning Taxation to a transfer of subsidiary shares, etc. prescribed in paragraph (1) of that Article carried out by a consolidated corporation during the period from the Effective Date to September 30, 2006, the phrase "in the amount of individual income prescribed in item (xviii)-2, (a) of that Article with regard to the application of the provisions of Article 2, item (xviii)-2, and with regard to the application of the provisions of Article 81-13, paragraphs (2) and (3) of that Act" in paragraph (4) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 81-13, paragraphs (2) and (4),", and the phrase ", respectively, included" is deemed to be replaced with "included".
連結法人が施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第六十八条の百五第一項に規定する子会社株式等の譲渡に係る同条の規定の適用については、同条第四項中「第二条第十八号の二の規定の適用については同号イに規定する個別所得金額に、同法第八十一条の十三第二項及び第三項の規定の適用については」とあるのは「第八十一条の十三第二項及び第四項の規定の適用については、」と、「、それぞれ含まれる」とあるのは「含まれる」とする。