(2) Določbe Zakona o davku od dobička pravnih oseb (Uradni list RS, št. 14/03 - uradno prečiščeno besedilo), ki zapadejo pod prehodno ureditev, se pri obdavčitvi pri prenosu dejavnosti, obdavčitvi pri zamenjavi kapitalskih deležev in obdavčitvi pri združitvah in delitvah po 30. do 48. členu tega zakona upoštevajo, kot bi veljalo, če ne bi prišlo do prenosa dejavnosti, zamenjave kapitalskih deležev in združitve in delitve.
(2) The provisions of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), which are governed by the transitional regulation shall, as regards taxation applicable to transfers of activities, taxation applicable to exchanges of equity holdings, and taxation applicable to mergers and divisions subject to Articles 30 to 48 of this Act, be taken into account in such a manner as would apply if there were no transfer of activities, exchange of equity holdings, and merger and division.