Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Instruments Equivalent to Securities

Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") applies to the rights listed in Article 4, item (i) of the New Order that an individual acquires on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and for the rights listed in Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual acquired before that date, the provisions then in force continue to govern.