Supplementary Provisions, Article 91Transitional Measures Concerning Reserves of Consolidated Corporations
第九十一条（連結法人の準備金に関する経過措置）
The provisions of Article 68-53 of the New Act on Special Measures Concerning Taxation apply to qualified company splits or qualified capital contributions in kind carried out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern qualified company splits or qualified capital contributions in kind carried out before that date.
新租税特別措置法第六十八条の五十三の規定は、附則第一条第十四号に定める日以後に行われる適格分割又は適格現物出資について適用し、同日前に行われた適格分割又は適格現物出資については、なお従前の例による。
The provisions of Article 68-54 of the New Act on Special Measures Concerning Taxation apply to transfers of specified nuclear power generation facilities prescribed in Article 68-54, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of specified nuclear power generation facilities prescribed in Article 68-54, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out before that date.
新租税特別措置法第六十八条の五十四の規定は、附則第一条第十五号に定める日以後に行われる新租税特別措置法第六十八条の五十四第一項に規定する特定原子力発電施設の移転について適用し、同日前に行われた旧租税特別措置法第六十八条の五十四第一項に規定する特定原子力発電施設の移転については、なお従前の例による。