Supplementary Provisions, Article 6Transitional Measures Concerning the Treatment Where Only Part of the Assets as a Consideration for a Split Are Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation
第六条(分割対価資産の一部のみを分割法人の株主等に交付する場合の取扱いに関する経過措置)
The provisions of Article 83 (Treatment Where Only Part of the Assets as a Consideration for a Split Are Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation) of the New Order apply to a split of a corporation that takes place on or after the Effective Date, and the provisions then in force continue to govern a split of a corporation that took place before the Effective Date.
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)