Supplementary Provisions, Article 19Transitional Measures for Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares
第十九条（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置）
The provisions of Article 54, paragraph (1) of the Corporation Tax Act as amended by Article 3 apply to specified restricted shares prescribed in that paragraph for which a corporation makes a resolution on their delivery (or, if no such resolution is made, delivers them) on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares; with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 3 for which a corporation made a resolution on their delivery (or, if no such resolution was made, delivered them) before that date, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, the provisions then in force continue to govern.
第三条の規定による改正後の法人税法第五十四条第一項の規定は、法人が附則第一条第七号に定める日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする同項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第三条の規定による改正前の法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式については、なお従前の例による。