Supplementary Provisions, Article 15Transitional Measures Concerning Forms of Payment Reports, etc. on Amounts Deemed to Be Dividends, etc.

一where the business year that includes the day preceding the date of a merger under Article 61, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 5 of the Amending Order (Cabinet Order No. 96 of 1965; hereinafter referred to as the "New Order for Enforcement of the Income Tax Act" in this Article), of the merged corporation prescribed in paragraph (6), item (v) of that Article for that merger, is a consolidated business year (meaning the consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this Article), the amount of consolidated individual stated capital, etc. at the end of that business year (meaning the amount of consolidated individual stated capital, etc. prescribed in Article 2, item (xvii)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article) is deemed to be the amount of stated capital, etc. in Article 61, paragraph (2), item (i) of the New Order for Enforcement of the Income Tax Act;

二where, with respect to the splitting corporation prescribed in Article 61, paragraph (6), item (vi) of the New Order for Enforcement of the Income Tax Act for the split-type company split under paragraph (2), item (ii) of that Article, the corporation making a distribution in kind prescribed in paragraph (6), item (ix) of that Article for the share distribution under paragraph (2), item (iii) of that Article, or the corporation that made the refund, etc. under paragraph (2), item (iv) of that Article (hereinafter referred to as the "refunding corporation" in this item), the business year that includes the date of that split-type company split, share distribution or refund, etc., or the preceding business year, is a consolidated business year, the amount of consolidated individual stated capital, etc. of that splitting corporation, corporation making a distribution in kind or refunding corporation and the amount of consolidated individual retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 5 of the Amending Order (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act" in this item) are deemed to be, respectively, the amount of stated capital, etc. of that splitting corporation, corporation making a distribution in kind or refunding corporation (meaning the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the New Corporation Tax Act; the same applies in the following item) and the amount of retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act; and where a consolidated interim return prescribed in Article 61, paragraph (2), item (ii), (a) of the Former Order for Enforcement of the Income Tax Act was submitted within six months before the date of that split-type company split, share distribution or refund, etc., and no Tax Return prescribed in Article 2, item (xxxi) of the Corporation Tax Act or consolidated Tax Return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act was submitted between the date of that submission and the date of that split-type company split, share distribution or refund, etc., the period prescribed in Article 81-20, paragraph (1) of the Former Corporation Tax Act pertaining to that consolidated interim return is deemed to be the preceding business year prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act;

三where the business year that includes the date of the acquisition of treasury shares, etc. by the corporation that made the acquisition of treasury shares, etc. prescribed in Article 61, paragraph (2), item (vi) of the New Order for Enforcement of the Income Tax Act is a consolidated business year, the amount of consolidated individual stated capital, etc. immediately before that acquisition of treasury shares, etc. is deemed to be the amount of stated capital, etc. immediately before that acquisition.