Supplementary Provisions, Article 134Transitional Measures upon the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc.
第百三十四条（法人税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to a company split effected on or after October 1, 2010 by a corporation prescribed in that paragraph, and with regard to a company split and a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) effected before that date by a corporation prescribed in Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. prior to the amendment by the provisions of the preceding Article, the provisions then in force continue to govern.
前条の規定による改正後の法人税法等の一部を改正する法律附則第八条第五項の規定は、同項に規定する法人が平成二十二年十月一日以後に行う分割について適用し、前条の規定による改正前の法人税法等の一部を改正する法律附則第八条第五項に規定する法人が同日前に行った分割及び事後設立（十月旧法人税法第二条第十二号の六に規定する事後設立をいう。）については、なお従前の例による。