In the case where, in the middle of a year, an event prescribed in Articles 110 through the preceding Article (hereinafter in this Article referred to as an "event") occurs with respect to shares held by a Resident or beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, for the application of those provisions, based on the period from January 1 of that year (if another event has occurred between that day and the day of the event, the day of the other event immediately preceding that event) to the day of the event, the amount equivalent to the assessed value of the old shares, old beneficial interests, shares held, contribution held, or former share options, etc. prescribed in those provisions that the person holds on the day of the event, calculated by the valuation method the person has adopted, is the previous acquisition price of one old share, one unit of old beneficial interest, one share held, one unit of contribution held, one unit of old shares, or one unit of former share options, etc. prescribed in Articles 110 through the preceding Article.
居住者の有する株式又は投資信託若しくは特定受益証券発行信託の受益権について、その年の中途において第百十条から前条までに規定する事実（以下この条において「事実」という。）があつた場合には、これらの規定の適用については、その年一月一日（同日から当該事実があつた日までの間に他の事実があつた場合には、当該事実の直前の他の事実があつた日）から当該事実があつた日までの期間を基礎として、当該事実があつた日において有するこれらの規定に規定する旧株、旧受益権、所有株式、所有出資又は旧新株予約権等につきその者の採用している評価の方法により計算した当該旧株、旧受益権、所有株式、所有出資又は旧新株予約権等の評価額に相当する金額をもつて第百十条から前条までに規定する旧株一株、旧受益権一口、所有株式一株、所有出資一単位、旧株一単位又は旧新株予約権等一単位の従前の取得価額とする。
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old sharesmachine translation
「旧株」
In Article 110, paragraph (1), a resident's shares as they were before being split or consolidated.
Short name set inArticle 110, paragraph (1)· applies only in this paragraph
eventmachine translation
「事実」
Any of the events set out in Articles 110 to 116 — a share split or consolidation, an allotment of shares to shareholders, a merger, a company split, a return of capital, an entity conversion and the like — that change the acquisition cost of the shares, investment units or trust beneficial interests a resident holds.
Short name set inArticle 117, paragraph (1)· applies only in this article