Supplementary Provisions, Article 9Transitional Measures regarding Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc.
第九条（合併等により交付する株式に一に満たない端数がある場合の所得計算に関する経過措置）
The provisions of Article 83-2 (Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc.) of the New Order apply to a merger, company split by split-off (meaning the company split by split-off prescribed in paragraph (4), item (iii) of that Article) or share exchange carried out on or after the Effective Date.
company split by split-offmachine translation
「分割型分割」
A company split by split-off as defined in Article 2, item (xii)-9 of the Corporation Tax Act: a split in which all the shares or other assets the succeeding corporation delivers as consideration go to the splitting corporation's shareholders, or a split with no consideration of the kinds that item sets out.
Defined inArticle 83-2, paragraph (5), item (iii)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 155 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 155 of 2008, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 6, paragraph (1)