Supplementary Provisions, Article 23Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
第二十三条（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)) (excluding the part pertaining to mergers of trusts) 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 May 1, 2007, 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 that date.
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（信託の併合に係る部分を除く。）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平成十九年五月一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同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 (i)) (limited to the part pertaining to mergers of trusts) apply to money and assets other than money prescribed in that item that the recipient receives through a merger prescribed in that item, where that merger is on or after the Effective Date of the Trust Act.
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) (excluding the part pertaining to trust splits) 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 May 1, 2007, 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 that date.
新令第三百四十六条第一項（第二号に係る部分に限る。）の規定（信託の分割に係る部分を除く。）は、交付を受ける者が同号に規定する分割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分割が平成十九年五月一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二号に規定する分割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分割が同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)) (limited to the part pertaining to trust splits) 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 Trust Act.
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)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as amended by Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 4, 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)
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. 6 of 2007 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 1 May 2007 or on or after it.
Short name set inSupplementary Provisions, Article 23, paragraph (1)· applies only in this article