Supplementary Provisions, Article 22Transitional Measures Concerning the Definition of Company Split by Split-Off, etc.
第二十二条（分割型分割等の定義に関する経過措置）
The provisions of Article 2, item (xii)-9 of the New Corporation Tax Act apply to a company split carried out on or after the Effective Date, and with regard to a company split carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第二条第十二号の九の規定は、施行日以後に行われる分割について適用し、施行日前に行われた分割については、なお従前の例による。
The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind carried out on or after the Effective Date (excluding a contribution in kind that is carried out during the period from the Effective Date to the last day of a business year of the corporation receiving a capital contribution in kind pertaining to that contribution in kind that began before the Effective Date and ends on or after the Effective Date (referred to as a "contribution in kind subject to the transitional measures" in this paragraph)), and with regard to a contribution in kind carried out before the Effective Date (including a contribution in kind subject to the transitional measures), the provisions then in force continue to govern.