1 article
Supplementary Provisions, Article 109Transitional Measures Concerning Special Provisions on the Scope of Qualified Mergers, etc.
第百九条（適格合併等の範囲に関する特例に関する経過措置）
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits, share exchanges or capital contributions in kind carried out on or after October 1, 2007.
新租税特別措置法第六十八条の二の三の規定は、平成十九年十月一日以後に行われる合併、分割、株式交換又は現物出資について適用する。
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.