Supplementary Provisions, Article 19Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc.
第十九条（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) and (7) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in paragraph (1) of that Article carried out on or after the Effective Date, and with regard to a non-qualified merger, etc. prescribed in Article 62-8, paragraph (1) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十二条の八第四項及び第七項の規定は、施行日以後に行われる同条第一項に規定する非適格合併等について適用し、施行日前に行われた旧法人税法第六十二条の八第一項に規定する非適格合併等については、なお従前の例による。