Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 5

第五条

With regard to a stock company prescribed in Article 9-2, paragraph (1) of the New Act, if the amount set out in item (i) exceeds the standard amount on the Effective Date (meaning the standard amount prescribed in that paragraph; the same applies hereinafter), for 10 years from the Effective Date the provisions of that paragraph apply with the lesser of the amounts set out in the following items (hereinafter referred to as the "special standard amount") deemed to be the standard amount, provided, however, that this does not apply if the special standard amount is equal to or less than the standard amount, or if the standard amount increases and becomes equal to or more than the special standard amount.

に規定する株式会社につき、第一号に掲げる額が施行日における基準額(同項に規定する基準額をいう。以下同じ。)を超えている場合においては、施行日から十年間は、次に掲げる額のいずれか少ない額(以下「特例基準額」という。)を基準額とみなして、同項の規定を適用する。ただし、特例基準額が基準額以下であるとき、又は基準額が増加して特例基準額以上となつたときは、この限りでない。

the total amount of the acquisition cost (meaning the acquisition cost prescribed in Article 9-2, paragraph (1) of the New Act; the same applies hereinafter) of shares (excluding the shares so owned in a case falling under the provisions of Article 9-2, paragraph (1), item (v), (vi), (viii) or (ix) of the New Act; the same applies in Article 7, paragraph (1) of the Supplementary Provisions) of companies in Japan (excluding companies in Japan prescribed in Article 9-2, paragraph (1), items (i) through (iv) of the New Act; the same applies hereinafter in this paragraph and Article 7, paragraph (1) of the Supplementary Provisions) owned on the Effective Date;

施行日に所有する国内の会社(に規定する国内の会社を除く。以下この項及び附則第七条第一項において同じ。)の株式(、、又はの規定に該当する場合における当該所有する株式を除く。附則第七条第一項において同じ。)の取得価額(に規定する取得価額をいう。以下同じ。)の合計額

the total amount of the acquisition cost of shares of companies in Japan owned on December 31, 1976 (including, in the case where, during the period from the day following that day to the day preceding the Effective Date, new shares allotted for those shares were acquired or new shares as a dividend of profits on those shares were acquired, the acquisition cost of those new shares, and, in the case where the stock company concerned relates to a merger conducted during that period, including the acquisition cost of the shares of companies in Japan that the company that ceased to exist by that merger owned on December 31, 1976; the same applies in Article 7, paragraph (1), item (i), (b) and item (ii), (b) of the Supplementary Provisions).

昭和五十一年十二月三十一日に所有していた国内の会社の株式の取得価額(同日の翌日から施行日の前日までに、当該株式について割り当てられる新株を取得し、又は当該株式についての利益の配当としての新株を取得した場合においては、当該新株の取得価額を含み、当該株式会社がその間に行われた合併に係るものである場合においては、当該合併により消滅した会社が昭和五十一年十二月三十一日に所有していた国内の会社の株式の取得価額を含む。附則第七条第一項第一号ロ及び第二号ロにおいて同じ。)の合計額

With regard to a stock company prescribed in Article 9-2, paragraph (1) of the New Act, if the amount set out in item (i) of the preceding paragraph exceeds the special standard amount (or, in the case falling under the proviso to that paragraph, the standard amount), for one year from the Effective Date, notwithstanding the provisions of that paragraph, the provisions of apply with the amount set out in that item deemed to be the standard amount.

に規定する株式会社につき、前項第一号に掲げる額が特例基準額(同項ただし書に該当する場合にあつては、基準額)を超えている場合においては、施行日から一年間は、同項の規定にかかわらず、同号に掲げる額を基準額とみなして、の規定を適用する。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy