Supplementary Provisions, Article 9Transitional Measures Concerning the Valuation of Shares of Subsidiaries
第九条（子会社の株式の評価に関する経過措置）
Where a stock company existing at the time this Act comes into effect has assigned a market price to shares of a subsidiary, at the first account closing day that arrives after this Act comes into effect, pursuant to the provisions of Article 285-2, paragraph (2) of the Commercial Code as applied mutatis mutandis pursuant to Article 285-6, paragraph (2) of that Code before the amendment, which is still to be followed pursuant to the provisions of Article 3 of the Supplementary Provisions, then for the purpose of applying Article 285-6, paragraph (1) of the Commercial Code as amended and the proviso to Article 285-2, paragraph (1) of that Code as applied mutatis mutandis pursuant to Article 285-6, paragraph (2), the market price so assigned is deemed to be the acquisition cost.
この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期において附則第三条の規定によりなおその例によるものとされる改正前の商法第二百八十五条ノ六第二項において準用する同法第二百八十五条ノ二第二項の規定により子会社の株式に時価を附した場合においては、改正後の商法第二百八十五条ノ六第一項及び同条第二項において準用する同法第二百八十五条ノ二第一項ただし書の規定の適用については、その附した時価を取得価額とみなす。