Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares, etc. of a Foreign Parent Corporation Due to a Merger, etc.
第五十三条（合併等により外国親法人株式等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 37-14-3, paragraphs (3), (5) and (8) of the New Act on Special Measures Concerning Taxation apply to specified share distributions prescribed in paragraph (3) of that Article that are carried out on or after the Effective Date.
新租税特別措置法第三十七条の十四の三第三項、第五項及び第八項の規定は、施行日以後に行われる同条第三項に規定する特定株式分配について適用する。
With regard to the application of the provisions of Article 37-14-3, paragraph (6), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase "item (xii)-5-2 of that Article" in that item is deemed to be replaced with "item (xii)-6 of that Article".
施行日から平成二十九年九月三十日までの間における新租税特別措置法第三十七条の十四の三第六項第五号の規定の適用については、同号中「同条第十二号の五の二」とあるのは、「同条第十二号の六」とする。