Supplementary Provisions, Article 7Transitional Measures Concerning the Acquisition Price of Securities
第七条（有価証券の取得価額に関する経過措置）
The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the New Order apply to a merger without consideration prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order that took place before the Effective Date.
新令第百十二条第二項（合併により取得した株式等の取得価額）の規定は、施行日以後に行われる同項に規定する無対価合併について適用し、施行日前に行われた旧令第百十二条第二項（合併により取得した株式等の取得価額）に規定する無対価合併については、なお従前の例による。
The provisions of Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order apply to a company split by split-off without consideration prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off without consideration prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that took place before the Effective Date.
新令第百十三条第二項（分割型分割により取得した株式等の取得価額）の規定は、施行日以後に行われる同項に規定する無対価分割型分割について適用し、施行日前に行われた旧令第百十三条第二項（分割型分割により取得した株式等の取得価額）に規定する無対価分割型分割については、なお従前の例による。
merger without considerationmachine translation
「無対価合併」
A merger (including a merger of trusts subject to corporation tax) in which the corporation that issued the resident's shares is the acquiring corporation, limited to one that is a merger without consideration (無対価合併) as Article 4-3, paragraph (2), item (i) of the Order for the Enforcement of the Corporation Tax Act describes and has the relationship listed in item (ii), (b) of that paragraph.
Short name set inArticle 112, paragraph (2)· applies only in this paragraph
company split by split-off without considerationmachine translation
「無対価分割型分割」
A company split by split-off (分割型分割) in which the corporation that issued the resident's shares is the successor corporation, limited to one that is a company split without consideration (無対価分割) as Article 4-3, paragraph (6), item (i), (a) of the Order for the Enforcement of the Corporation Tax Act describes and has the relationship listed in item (ii), (a), 2. of that paragraph.
Short name set inArticle 113, paragraph (2)· applies only in this paragraph and in Article 113, paragraph (3)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 131 of 2018, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 131 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)