Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
第六十六条（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 37-14-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article is carried out on or after January 1, 2011, and the provisions then in force continue to govern cases where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in Article 37-14-3, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
新租税特別措置法第三十七条の十四の三第四項の規定は、平成二十三年一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非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用し、同日前に旧租税特別措置法第三十七条の十四の三第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われた場合については、なお従前の例による。