Supplementary Provisions, Article 11Transitional Measures regarding Calculation of Acquisition Price of Shares Acquired Through Share Exchange, etc.

The provisions of Article 167-7, paragraph (5), items (iv) and (v) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through Share Exchange, etc.) of the New Order apply to Securities listed in Article 167-7, paragraph (5), item (iv) or (v) of the New Order that an individual receives pursuant to a resolution to acquire prescribed in Article 57-4, paragraph (3), item (iii) (Special Provisions on Capital Gains Due to Share Exchange) of the New Act that is made on or after the Effective Date, and the provisions then in force continue to govern Securities listed in Article 167-7, paragraph (5), item (iv) or (v) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through Share Exchange, etc.) of the Former Order that an individual received pursuant to a resolution to acquire prescribed in Article 57-4, paragraph (3), item (iii) (Special Provisions on Capital Gains Due to Share Exchange) of the Former Act that was made before the Effective Date.