Supplementary Provisions, Article 9Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
第九条（交付金銭等の受領者の告知等に関する経過措置）
Article 345, paragraph (4) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order applies to the delivered money, etc. prescribed in paragraph (3) of that Article that is delivered on or after the Effective Date, and for the delivered money, etc. prescribed in Article 346, paragraph (3) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that was delivered before the Effective Date, the provisions then in force continue to govern.
新令第三百四十五条第四項（交付金銭等の受領者の告知等）の規定は、施行日以後に交付を受ける同条第三項に規定する交付金銭等について適用し、施行日前に交付を受けた旧令第三百四十六条第三項（交付金銭等の受領者の告知等）に規定する交付金銭等については、なお従前の例による。
delivered money, etc.machine translation
「交付金銭等」
Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.
Short name set inArticle 345, paragraph (3)· applies only in this paragraph and in Article 345, paragraph (4)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 104 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 104 of 2009, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Cabinet Order No. 104 of 2009, the Order for Enforcement of the Income Tax Act as it stood before that Cabinet Order amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)