Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
第五十四条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例に関する経過措置）
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 66-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
施行日前に受けた旧租税特別措置法第六十六条の二の二第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。