Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
第七十六条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置）
The provisions of Article 37-14-2, paragraphs (1) through (3) and (7) of the New Act on Special Measures Concerning Taxation apply to the case where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after May 1, 2007.
新租税特別措置法第三十七条の十四の二第一項から第三項まで及び第七項の規定は、平成十九年五月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用する。
The provisions of Article 37-14-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the case where an act prescribed in that paragraph is carried out on or after May 1, 2007 with regard to shares of a domestic business-managing parent corporation prescribed in that paragraph.
新租税特別措置法第三十七条の十四の二第四項の規定は、平成十九年五月一日以後に同項に規定する国内事業管理親法人株式につき同項に規定する行為が行われる場合について適用する。