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Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.
第三十九条（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等に関する経過措置）
The provisions of Articles 37-14-3 and 37-14-4 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
新租税特別措置法第三十七条の十四の三及び第三十七条の十四の四の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は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。
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.