Supplementary Provisions, Article 16Transitional Measures for Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc.
第十六条（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, paragraph (1) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in that paragraph 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 Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as 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一項の規定は、施行日以後に行われる同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第二条の規定による改正前の法人税法（以下「旧法人税法」という。）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。