Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Shares of a Special New Business Development Operator as a Specified Business Activity
第六十四条（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例に関する経過措置）
The provisions of Article 66-13, paragraph (1), paragraph (11) and paragraph (13) (limited to the part concerning item (v) and item (viii), (a) and (b)) of the New Act on Special Measures Concerning Taxation apply to shares that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern shares that a corporation acquired before the Effective Date.
新租税特別措置法第六十六条の十三第一項、第十一項及び第十三項（第五号並びに第八号イ及びロに係る部分に限る。）の規定は、法人が施行日以後に取得する株式について適用し、法人が施行日前に取得した株式については、なお従前の例による。
The provisions of Article 66-13, paragraph (10) (limited to the part concerning item (ii)), paragraph (12) and paragraph (13) (limited to the part concerning item (i), item (iv) and item (viii) (excluding the part concerning (a) and (b))) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation that issued specified shares prescribed in paragraph (1) of that Article is dissolved due to a merger carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation that issued specified shares prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation is dissolved due to a merger carried out before the Effective Date.
The provisions of Article 66-13, paragraph (13) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i), items (iii) through (v), item (viii) and item (ix)) apply to a merger carried out on or after the Effective Date in which the corporation with the special account prescribed in that paragraph is the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern a merger carried out before the Effective Date in which the corporation with the special account prescribed in Article 66-13, paragraph (11) of the Former Act on Special Measures Concerning Taxation is the merged corporation prescribed in that item.
新租税特別措置法第六十六条の十三第十三項（第一号、第三号から第五号まで、第八号及び第九号に係る部分を除く。）の規定は、施行日以後に行われる同項に規定する設定法人を租税特別措置法第二条第二項第三号に規定する被合併法人とする合併について適用し、施行日前に行われた旧租税特別措置法第六十六条の十三第十一項に規定する設定法人を同号に規定する被合併法人とする合併については、なお従前の例による。