Supplementary Provisions, Article 4Transitional Measures Concerning the Value, etc. of Restricted Shares
第四条(譲渡制限付株式の価額等に関する経過措置)
The provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (excluding the amending provisions listed in Article 1, item (v) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph) apply where the individual prescribed in Article 84, paragraph (1) of that Order dies on or after the Effective Date, and the provisions then in force continue to govern where the individual prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 died before the Effective Date.
第一条の規定(附則第一条第五号に掲げる改正規定を除く。以下この項及び次項において同じ。)による改正後の所得税法施行令第八十四条第一項及び第百九条第一項の規定は、施行日以後に同令第八十四条第一項の個人が死亡する場合について適用し、施行日前に第一条の規定による改正前の所得税法施行令第八十四条第一項の個人が死亡した場合については、なお従前の例による。
With regard to the application of the provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 during the period from the Effective Date until the day preceding the day specified in Article 1, item (v) of the Supplementary Provisions, the phrase "item (ii) of the following paragraph" in Article 84, paragraph (1) of that Order is deemed to be replaced with "item (ii)", and the phrase "paragraph (2), item (ii) of that Article" in Article 109, paragraph (1), item (ii) of that Order is deemed to be replaced with "item (ii) of that paragraph".
施行日から附則第一条第五号に定める日の前日までの間における第一条の規定による改正後の所得税法施行令第八十四条第一項及び第百九条第一項の規定の適用については、同令第八十四条第一項中「次項第二号」とあるのは「第二号」と、同令第百九条第一項第二号中「同条第二項第二号」とあるのは「同項第二号」とする。
The provisions of Article 84, paragraph (1) (limited to the part pertaining to item (ii)) of the New Order apply to specified restricted shares prescribed in that paragraph for which a resolution on delivery is made (where no such resolution is made, for which delivery is made) on or after the day specified in Article 1, item (v) of the Supplementary Provisions and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and the provisions then in force continue to govern specified restricted shares prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") for which a resolution on delivery was made (where no such resolution was made, for which delivery was made) before that day and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares.
succeeding restricted sharesmachine translation
「承継譲渡制限付株式」
In Article 84, paragraph (1), restricted shares (譲渡制限付株式) of the merging corporation or successor corporation, and other restricted shares a Ministry of Finance Order (財務省令) specifies, delivered on a merger or a split-off type company split (分割型分割) to an individual holding specified restricted shares (特定譲渡制限付株式) of the merged or split corporation.
Short name set inArticle 84, paragraph (1)· applies only in this paragraph
specified restricted sharesmachine translation
「特定譲渡制限付株式」
Restricted shares (譲渡制限付株式) given to an individual as consideration for services provided to a corporation, either in exchange for the individual's claim arising from those services or otherwise recognised in substance as consideration for them.
Short name set inArticle 84, paragraph (1)· applies only in this paragraph
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 111 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 111 of 2020, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 111 of 2020 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)