Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
第九十三条（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 transfers of specified subsidiary shares prescribed in Article 37-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are effected through the transfer under that paragraph and that an individual made before October 1, 2006.
個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三十七条の十四第一項に規定する特定子会社株式の同項の移転による譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 37-14 of the Former Act on Special Measures Concerning Taxation to the transfer under paragraph (1) of that Article of specified subsidiary shares prescribed in that paragraph that an individual makes during the period from the effective date of the Companies Act to September 30, 2006, the phrase "share exchange under Article 352, paragraph (1) of the Commercial Code or share transfer under Article 364, paragraph (1) of that Code" in that paragraph is deemed to be replaced with "share exchange or share transfer"; the phrase "wholly owned subsidiary company under Article 352, paragraph (1) of that Code" with "wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act"; the phrase "wholly owning parent company under Article 352, paragraph (1)" with "wholly owning parent company in a share exchange prescribed in Article 767 or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act"; and the phrase "Article 352, paragraph (2) or Article 364, paragraph (2) of the Commercial Code" with "Article 769, paragraph (3) or Article 774, paragraph (2) of the Companies Act".
個人が会社法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三十七条の十四第一項に規定する特定子会社株式の同項の移転に係る同条の規定の適用については、同項中「商法第三百五十二条第一項の株式交換又は同法第三百六十四条第一項の株式移転」とあるのは「株式交換又は株式移転」と、「同法第三百五十二条第一項の完全子会社」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」と、「第三百五十二条第一項の完全親会社」とあるのは「第七百六十七条に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社」と、「商法第三百五十二条第二項又は第三百六十四条第二項」とあるのは「会社法第七百六十九条第三項又は第七百七十四条第二項」とする。