Supplementary Provisions, Article 4Transitional Provisions Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc.
第四条（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過規定）
A transfer listed in Article 4-5, paragraph (2), item (i) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that was made before the Effective Date is not to be included in the transfers referred to in Article 28, paragraph (1), item (ii) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the New Order.
施行日前にした改正前の所得税法施行規則（以下「旧令」という。）第四条の五第二項第一号（事業等の譲渡に類似する有価証券の譲渡の範囲）に掲げる譲渡は、新令第二十八条第一項第二号（事業等の譲渡に類似する有価証券の譲渡の範囲）の譲渡に含まれないものとする。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Cabinet Order (Cabinet Order No. 96 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act enforcement rules (所得税法施行規則) as they stood before that Cabinet Order revised them.
Short name set inSupplementary Provisions, Article 4, paragraph (1)