1 article
Supplementary Provisions, Article 26Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第二十六条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
The provisions of Article 61-2, paragraphs (2) and (9) of the New Corporation Tax Act apply to mergers and share exchanges carried out on or after the Effective Date, and with regard to mergers and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十一条の二第二項及び第九項の規定は、施行日以後に行われる合併及び株式交換について適用し、施行日前に行われた合併及び株式交換については、なお従前の例による。
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