1 article
Supplementary Provisions, Article 108Transitional Measures Concerning Special Provisions on Taxation on Mergers of the Norinchukin Bank, etc.
第百八条（農林中央金庫等の合併に係る課税の特例に関する経過措置）
The provisions of Article 68-2-2 of the New Act on Special Measures Concerning Taxation apply to a merger listed in item (iv) of that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in Article 68-3, item (iv) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
新租税特別措置法第六十八条の二の二の規定は、施行日以後に行われる同条第四号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の三第四号に掲げる合併については、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.