Supplementary Provisions, Article 19Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
第十九条（交付金銭等の受領者の告知等に関する経過措置）
The provisions of Article 346, paragraph (1) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order (limited to the part pertaining to item (i)) apply to money and assets other than money prescribed in that item that the person receiving delivery prescribed in Article 224-3, paragraph (3) (Notice by Persons Receiving Consideration for the Transfer of Shares or Similar Interests) of the New Act (hereinafter in this Article referred to as the "recipient") receives through a merger prescribed in that item, where that merger is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (i) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that the recipient receives through a merger prescribed in that item, where that merger is before the Effective Date of the Companies Act.
新令第三百四十六条第一項（交付金銭等の受領者の告知等）（第一号に係る部分に限る。）の規定は、新法第二百二十四条の三第三項（株式等の譲渡の対価の受領者の告知）に規定する交付を受ける者（以下この条において「交付を受ける者」という。）が同号に規定する合併により交付を受ける同号に規定する金銭及び金銭以外の資産で当該合併が会社法施行日以後であるものについて適用し、交付を受ける者が旧令第三百四十六条第一項第一号（交付金銭等の受領者の告知等）に規定する合併により交付を受ける同号に規定する金銭及び金銭以外の資産で当該合併が会社法施行日前であるものについては、なお従前の例による。
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) apply to money and assets other than money prescribed in that item that the recipient receives through a split prescribed in that item, where that split is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (ii) of the Former Order that the recipient receives through a split prescribed in that item, where that split is before the Effective Date of the Companies Act.
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (iii)) apply, excluding those provided for in the following paragraph, to money and assets other than money prescribed in that item that the recipient receives through a return of capital prescribed in that item, where the base date for that return of capital is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (iii) of the Former Order that the recipient receives through a reduction of capital or contributions prescribed in that item, where the base date for that reduction of capital or contributions is before the Effective Date of the Companies Act.
新令第三百四十六条第一項（第三号に係る部分に限る。）の規定は、次項に定めるものを除き、交付を受ける者が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭及び金銭以外の資産で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、交付を受ける者が旧令第三百四十六条第一項第三号に規定する資本又は出資の減少により交付を受ける同号に規定する金銭及び金銭以外の資産で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
With regard to money and assets other than money prescribed in Article 346, paragraph (1), item (iii) of the New Order that the recipient receives through a return of capital prescribed in that item made by a resolution under Article 454, paragraph (1) or (5) (Decisions on Matters Regarding Dividends of Surplus) of the Companies Act, or by a resolution of the board of directors in the case where there is a provision of the articles of incorporation under Article 459, paragraph (1) (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) of that Act, the provisions of Article 346, paragraph (1) of the New Order apply even where the base date for that return of capital is before the Effective Date of the Companies Act.
会社法第四百五十四条第一項若しくは第五項（剰余金の配当に関する事項の決定）の決議又は同法第四百五十九条第一項（剰余金の配当等を取締役会が決定する旨の定款の定め）の規定による定款の定めがある場合における取締役会の決議による新令第三百四十六条第一項第三号に規定する資本の払戻しにより交付を受ける者が交付を受ける同号に規定する金銭及び金銭以外の資産については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、同項の規定を適用する。
The provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (iv) of the Former Order that the recipient receives through a cancellation of shares prescribed in that item, where that cancellation of shares is before the Effective Date.
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (v)) apply to money and assets other than money prescribed in that item that the recipient receives due to an event prescribed in that item, where that event is on or after the Effective Date, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (vi) of the Former Order that the recipient receives through a refund of equity interest prescribed in that item, where that refund of equity interest is before the Effective Date.
新令第三百四十六条第一項（第五号に係る部分に限る。）の規定は、交付を受ける者が同号に規定する事由により交付を受ける同号に規定する金銭及び金銭以外の資産で当該事由が施行日以後であるものについて適用し、旧令第三百四十六条第一項第六号に規定する持分の払戻しにより交付を受ける同号に規定する金銭及び金銭以外の資産で当該持分の払戻しが施行日前であるものについては、なお従前の例による。
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (vi)) apply to money and assets other than money prescribed in that item that the recipient receives through an entity conversion prescribed in that item, where that entity conversion is on or after the Effective Date of the Companies Act.
新令第三百四十六条第一項（第六号に係る部分に限る。）の規定は、交付を受ける者が同号に規定する組織変更により交付を受ける同号に規定する金銭及び金銭以外の資産で当該組織変更が会社法施行日以後であるものについて適用する。
The provisions of Article 346, paragraph (2) of the New Order apply to money prescribed in that paragraph that the recipient receives on or after the Effective Date of the Companies Act due to an event prescribed in that paragraph.
新令第三百四十六条第二項の規定は、交付を受ける者が会社法施行日以後に同項に規定する事由により交付を受ける同項に規定する金銭について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 124 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Companies Actmachine translation
「会社法施行日」
The day set in Article 1, item (iii) of the supplementary provisions (附則) of Cabinet Order No. 124 of 2006: the day the Companies Act (Act No. 86 of 2005) came into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 124 of 2006 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 124 of 2006, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
recipientmachine translation
「交付を受ける者」
A person receiving money or other assets, as defined in Article 224-3, paragraph (3) of the Income Tax Act as Act No. 10 of 2006 left it, who receives them in a merger; this article sets which wording of Article 346, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act applies, by whether the merger took place before the day the Companies Act came into effect or on or after it.
Short name set inSupplementary Provisions, Article 19, paragraph (1)· applies only in this article
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
board of directors
取締役会
The body made up of all of a stock company's directors (Companies Act, Article 362, paragraph (1)). It decides how the company's business is carried out, supervises the directors, and appoints and removes the representative directors (代表取締役) (Article 362, paragraphs (2) and (3)) — except in a company with a nominating committee and the other committees (指名委員会等設置会社), where it appoints representative executive officers (代表執行役) instead (Articles 416 and 420). Some decisions, such as disposing of important assets or borrowing a large amount, it normally may not hand to the directors (Article 362, paragraph (4)). A company with an audit and supervisory committee (監査等委員会設置会社) can hand more of them to directors (Article 399-13, paragraphs (5) and (6)), and a company with the committees hands them to executive officers (執行役) rather than directors (Article 416, paragraphs (3) and (4)). A company chooses in its articles of incorporation whether to have one (Article 326, paragraph (2)), but a public company (公開会社), among others, must (Article 327, paragraph (1)): a public company is one whose articles of incorporation let at least some of its shares change hands without the company's approval (Article 2, item (v)). A company with a board must have at least three directors (Article 331, paragraph (5)).
Written by AI using Companies Act, Arts. 2, 326, 327, 331, 362, 399-13, 416, 420 as a reference.