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Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Persons in a Special Relationship with a Split-Off Parent Corporation

第三条(新設分割親法人の特殊関係者の範囲に関する経過措置)

In the application of Article 24 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") during the period from the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") through the day preceding the Effective Date of the Companies Act, the phrase ", limited partnership companies or limited liability companies" in paragraph (2), item (iii) and paragraph (4) of that Article is deemed to be replaced with "or limited partnership companies".

この政令の施行の日(以下「施行日」という。)から会社法施行日の前日までの間における改正後の消費税法施行令(以下「新令」という。)第二十四条の規定の適用については、同条第二項第三号及び第四項中「、合資会社又は合同会社」とあるのは、「又は合資会社」とする。

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