Supplementary Provisions, Article 4Transitional Measures Concerning the Method of Calculating the Taxable Sales Ratio
第四条（課税売上割合の計算方法に関する経過措置）
The transfer of the fractional portion set out in Article 9, paragraph (1), item (i) of the Former Order, for which the provisions then in force continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, is deemed to be a transfer of securities and similar interests prescribed in Article 48, paragraph (5) of the New Order.
附則第二条の規定によりなお従前の例によることとされる旧令第九条第一項第一号に掲げる端数の部分の譲渡は、新令第四十八条第五項に規定する有価証券等の譲渡とみなす。
securities and similar interestsmachine translation
「有価証券等」
In Article 48, paragraph (5), the securities described in item (ii) of Appended Table 2 of the Consumption Tax Act (golf course membership shares, etc. (ゴルフ場利用株式等) excluded) and the rights listed in Article 9, paragraph (1), items (i) and (iii): rights that would be shown on securities not issued, and rights to become a shareholder or other contributor of a corporation.
Short name set inArticle 48, paragraph (5)· applies only in this paragraph
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 129 of 2006 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 129 of 2006.
Short name set inSupplementary Provisions, Article 3, paragraph (1)