1 article
Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
第六十三条（適格合併等の範囲等に関する特例に関する経過措置）
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and the provisions then in force continue to govern mergers, company splits and share exchanges carried out before the Effective Date.
新租税特別措置法第六十八条の二の三の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、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.