Supplementary Provisions, Article 12Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan
第十二条（国内にある資産の譲渡により生ずる所得に関する経過措置）
The provisions of Article 281, paragraph (7) (limited to the portion pertaining to item (ii)) (Income Arising from the Transfer of Assets Located in Japan) of the New Order apply to a share distribution prescribed in item (ii) of that paragraph that takes place on or after the Effective Date.
新令第二百八十一条第七項（第二号に係る部分に限る。）（国内にある資産の譲渡により生ずる所得）の規定は、施行日以後に行われる同号に規定する株式分配について適用する。
With regard to the application of Article 281, paragraph (7) (limited to the portion pertaining to item (ii)) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (ii), (b) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6".
施行日から平成二十九年九月三十日までの間における新令第二百八十一条第七項（第二号に係る部分に限る。）の規定の適用については、同号ロ中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 105 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)