Supplementary Provisions, Article 6Transitional Measures Concerning the Acquisition Price of Shares, etc. When There Is a Return of Capital, etc.
第六条(資本の払戻し等があった場合の株式等の取得価額に関する経過措置)
The provisions of Article 114, paragraphs (4) and (5) of the New Order apply to a refund prescribed in paragraph (4) of that Article that takes place on or after April 1, 2026.
新令第百十四条第四項及び第五項の規定は、令和八年四月一日以後に行われる同条第四項に規定する払戻しについて適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)