Supplementary Provisions, Article 11Transitional Measures Concerning the Acquisition Price of Securities
第十一条（有価証券の取得価額に関する経過措置）
The provisions of Article 105, paragraph (2) (Method of Valuation of Securities) of the New Order apply to cases where an event prescribed in that paragraph occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where an event prescribed in Article 105, paragraph (2) (Method of Valuation of Securities) of the Former Order occurred before the Effective Date of the Trust Act.
The provisions then in force continue to govern cases where a split prescribed in Article 110, paragraph (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) of the Former Order occurred before the Effective Date of the Trust Act.
信託法施行日前に旧令第百十条第二項（株式の分割又は併合の場合の株式等の取得価額）に規定する分割が生じた場合については、なお従前の例による。
The provisions of Article 110, paragraph (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) of the New Order apply to cases where a split or consolidation prescribed in that paragraph occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where a split or consolidation prescribed in Article 110, paragraph (3) of the Former Order occurred before the Effective Date of the Trust Act.
The provisions of Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Merger) of the New Order (excluding the part pertaining to a merger of trusts) apply to cases where a merger prescribed in that paragraph occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a merger prescribed in Article 112 (Acquisition Price of Shares Acquired through Merger) of the Former Order occurred before that date.
新令第百十二条第一項（合併により取得した株式等の取得価額）（信託の併合に係る部分を除く。）の規定は、平成十九年五月一日以後に同項に規定する合併が生ずる場合について適用し、同日前に旧令第百十二条（合併により取得した株式の取得価額）に規定する合併が生じた場合については、なお従前の例による。
The provisions of Article 112, paragraph (1) of the New Order (limited to the part pertaining to a merger of trusts) apply to cases where a merger prescribed in that paragraph occurs on or after the Effective Date of the Trust Act.
新令第百十二条第一項（信託の併合に係る部分に限る。）の規定は、信託法施行日以後に同項に規定する合併が生ずる場合について適用する。
The provisions of Article 112, paragraph (2) of the New Order apply to cases where a merger of trusts prescribed in that paragraph occurs on or after the Effective Date of the Trust Act.
新令第百十二条第二項の規定は、信託法施行日以後に同項に規定する信託の併合が生ずる場合について適用する。
The provisions of Article 113, paragraphs (1) through (3) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order (excluding the part pertaining to trust splits) apply to cases where a company split by split-off prescribed in those provisions occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a company split by split-off prescribed in Article 113, paragraphs (1) through (3) (Acquisition Price of Shares Acquired Through a Company Split by Split-Off) of the Former Order occurred before that date.
新令第百十三条第一項から第三項まで（分割型分割により取得した株式等の取得価額）（信託の分割に係る部分を除く。）の規定は、平成十九年五月一日以後にこれらの規定に規定する分割型分割が生ずる場合について適用し、同日前に旧令第百十三条第一項から第三項まで（分割型分割により取得した株式の取得価額）に規定する分割型分割が生じた場合については、なお従前の例による。
The provisions of Article 113, paragraphs (1) and (2) of the New Order (limited to the part pertaining to trust splits) apply to cases where a company split by split-off prescribed in those provisions occurs on or after the Effective Date of the Trust Act.
新令第百十三条第一項及び第二項（信託の分割に係る部分に限る。）の規定は、信託法施行日以後にこれらの規定に規定する分割型分割が生ずる場合について適用する。
The provisions of Article 113, paragraphs (5) through (8) of the New Order apply to cases where a trust split prescribed in those provisions occurs on or after the Effective Date of the Trust Act.
新令第百十三条第五項から第八項までの規定は、信託法施行日以後にこれらの規定に規定する信託の分割が生ずる場合について適用する。
The provisions of Article 114, paragraph (4) (Acquisition Price of Shares, etc. in Case of Return of Capital, etc.) of the New Order apply to cases where a partial cancellation referred to in that paragraph is made on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where a partial cancellation referred to in Article 114, paragraph (4) (Acquisition Price of Shares, etc. in Case of Return of Capital, etc.) of the Former Order was made before the Effective Date of the Trust Act.
新令第百十四条第四項（資本の払戻し等があった場合の株式等の取得価額）の規定は、信託法施行日以後に同項の一部の解約をする場合について適用し、信託法施行日前に旧令第百十四条第四項（資本の払戻し等があった場合の株式等の取得価額）の一部の解約をした場合については、なお従前の例による。
The provisions of Article 117 (Previous Acquisition Price, etc. per Old Share) of the New Order apply to cases where an event prescribed in that Article occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where an event prescribed in Article 117 (Previous Acquisition Price, etc. per Old Share) of the Former Order occurred before the Effective Date of the Trust Act.
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 105, paragraph (2)· 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
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 82 of 2007 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Trust Actmachine translation
「信託法施行日」
The day set in Article 1, item (v) of the supplementary provisions (附則) of Cabinet Order No. 82 of 2007: the day the Trust Act (Act No. 108 of 2006) came into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)