Supplementary Provisions, Article 81Transitional Measures Concerning Reports on Allotment of Shares without Contribution
第八十一条（株式無償割当てに関する調書に関する経過措置）
The provisions of Article 97-3, paragraph (1) of the New Regulation (Report on Allotment of Shares without Contribution) apply to an allotment of shares without contribution prescribed in that paragraph that takes effect on or after the Effective Date, and the provisions then in force continue to govern an allotment of shares without contribution prescribed in Article 97-3, paragraph (1) of the Former Regulation (Report on Allotment of Shares without Contribution) that took effect before the Effective Date.
新規則第九十七条の三第一項（株式無償割当てに関する調書）の規定は、同項に規定する株式無償割当てで施行日以後にその効力が生ずるものについて適用し、旧規則第九十七条の三第一項（株式無償割当てに関する調書）に規定する株式無償割当てで施行日前にその効力が生じたものについては、なお従前の例による。
allotment of shares without contributionmachine translation
「株式無償割当て」
In Article 97-3, paragraph (1), an allotment of shares without contribution as referred to in Article 228-3 of the Income Tax Act: a stock company's allotment of shares without contribution under Article 185 of the Companies Act, made by a resolution under Article 322, paragraph (1) of that Act, including an allotment at a markedly low price that a Cabinet Order (政令) specifies.
Short name set inArticle 97-3, paragraph (1)· applies only in this paragraph
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)