Supplementary Provisions, Article 3Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held

The provisions of Article 61, paragraph (2), items (ii) and (iii) of the New Order apply to a company split by split-off set forth in item (ii) of that paragraph and a share distribution set forth in item (iii) of that paragraph that take place on or after the date this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a company split by split-off set forth in Article 61, paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") and a share distribution set forth in Article 61, paragraph (2), item (iii) of the Former Order that took place before the Effective Date.