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Supplementary Provisions, Article 42Transitional Measures Concerning Inclusion in Deductible Expenses of an Adjustment Account for Assets Transferred as a Result of a Non-qualified Merger
第四十二条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置）
The provisions of Article 62-8, paragraphs (4), (6) and (7) of the New Corporation Tax Act apply to a merger that a corporation effects on or after the Effective Date with itself as the acquired corporation, and with regard to a merger that a corporation effected before the Effective Date with itself as the acquired corporation, the provisions then in force continue to govern.
新法人税法第六十二条の八第四項、第六項及び第七項の規定は、法人が施行日以後に行う自己を被合併法人とする合併について適用し、法人が施行日前に行った自己を被合併法人とする合併については、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.