Supplementary Provisions, Article 7Transitional Measures Concerning the Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.
第七条（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱いに関する経過措置）
The provisions of Article 83, paragraph (1) (Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.) of the New Order apply to a company split that a corporation carries out on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern a company split that a corporation carried out before the Effective Date of the Companies Act.
新令第八十三条第一項（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱い）の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。
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)