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Supplementary Provisions, Article 128Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
第百二十八条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.
新租税特別措置法第六十八条の百九の二の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。
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.