Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.
第七条（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置）
Article 61, paragraph (1), item (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order applies to an acquisition that a corporation makes, on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, on a ground listed in item (iii) of that paragraph.
新令第六十一条第一項第三号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、法人が附則第一条第六号（施行期日）に定める日以後に行う同項第三号に掲げる事由による取得について適用する。
Article 61, paragraph (1), items (vi) and (vii) of the New Order apply to an acquisition that a corporation makes, on or after May 1, 2007, on a ground listed in those provisions.
新令第六十一条第一項第六号及び第七号の規定は、法人が平成十九年五月一日以後に行うこれらの規定に掲げる事由による取得について適用する。
Article 61, paragraph (2), items (ii) through (iv) of the New Order apply to the company split by split-off prescribed in item (ii) of that paragraph, the refund, etc. prescribed in item (iii) of that paragraph, or the acquisition of own shares, etc. prescribed in item (iv) of that paragraph that a corporation carries out on or after the Effective Date, and for the company split by split-off prescribed in Article 61, paragraph (2), item (ii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Former Order, the refund, etc. prescribed in item (iii) of that paragraph, or the acquisition of own shares, etc. prescribed in item (iv) of that paragraph that a corporation carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of Article 61, paragraph (2), item (ii) of the New Order during the period from the Effective Date to the day before the Effective Date of the Trust Act, in item (ii), (a)(2) of that paragraph, the phrase "item (xxxii) of that Article" is deemed to be replaced with "item (xxxi)-3 of that Article".
新令第六十一条第二項第二号から第四号までの規定は、法人が施行日以後に行う同項第二号に規定する分割型分割、同項第三号に規定する払戻し等又は同項第四号に規定する自己株式の取得等について適用し、法人が施行日前に行った旧令第六十一条第二項第二号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）に規定する分割型分割、同項第三号に規定する払戻し等又は同項第四号に規定する自己株式の取得等については、なお従前の例による。この場合において、施行日から信託法施行日の前日までの間における新令第六十一条第二項第二号の規定の適用については、同号イ（２）中「同条第三十二号」とあるのは、「同条第三十一号の三」とする。
The provisions of Article 61, paragraphs (4) and (5) of the New Order (limited to the part pertaining to a Trust Subject to Corporate Taxation) apply to trusts that take effect on or after the Effective Date of the Trust Act (in the case of a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including new-law trusts).
新令第六十一条第四項及び第五項（法人課税信託に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用する。
refund, etc.machine translation
「払戻し等」
A refund of capital (資本の払戻し) as defined in Article 25, paragraph (1), item (iv) of the Income Tax Act, or a distribution of residual assets on dissolution, that a corporation makes to its shareholders (in Article 61, paragraph (2), item (iv), other than a distribution that reduces contributions), as Articles 61, 114 and 281 use the term.
Short name set inArticle 61, paragraph (2), item (iv)· applies only in this provision
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 Effective Datemachine translation
「施行日」
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, 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)
new-law trustmachine translation
「新法信託」
In Article 5 of the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, a trust made a new-law trust, as defined in Article 3, paragraph (1) of Act No. 109 of 2006 (the Act arranging related laws on the coming into effect of the Trust Act), by that paragraph or the other provisions of that Act the sentence lists.
Short name set inSupplementary Provisions, Article 5, paragraph (1)