Supplementary Provisions, Article 4Transitional Measures 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措置)
The transfer of Securities specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi), (c) (Nontaxable Income) of the Income Tax Act, with regard to income tax for 1979, is to be the transfer of shares or equity interests listed in the following items:
昭和五十四年分の所得税に係る所得税法第九条第一項第十一号ハ(非課税所得)に規定する政令で定める有価証券の譲渡は、次の各号に掲げる株式又は出資の譲渡とする。
where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Former Order is applied and the requirements listed in the items of paragraph (1) of that Article are met, the transfer in 1979 of the shares or equity interests under item (ii) of that paragraph;
昭和五十四年分の所得税法第九条第一項第十一号ハに掲げる所得につき、旧令第二十八条(事業等の譲渡に類似する有価証券の譲渡の範囲)の規定を適用した場合において同条第一項各号に掲げる要件に該当するときの昭和五十四年における同項第二号の株式又は出資の譲渡
where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 of the New Order is applied and the requirements listed in Article 28, paragraph (1), item (i) of the New Order and the requirements listed in item (ii) of that paragraph (meaning those requirements on the assumption that the phrase "in that year" in that item is "in that year (limited to the period from April 1, 1979 through December 31 of that year)") are met, the transfer in 1979 of the shares or equity interests under that item (excluding a transfer of shares or equity interests that falls under the transfer of shares or equity interests listed in the preceding item).
昭和五十四年分の所得税法第九条第一項第十一号ハに掲げる所得につき、新令第二十八条の規定を適用した場合において同条第一項第一号に掲げる要件及び同項第二号に掲げる要件(同号中「その年において」とあるのは「その年(昭和五十四年四月一日から同年十二月三十一日までの間に限る。)において」であるものとした場合における当該要件とする。)に該当するときの昭和五十四年における同号の株式又は出資の譲渡(前号に掲げる株式又は出資の譲渡に該当する株式又は出資の譲渡を除く。)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 69 of 1979.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 69 of 1979 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)