1 article
Supplementary Provisions, Article 5Transitional Measures Concerning the Amount of Revenue from the Transfer of a Right to Acquire Shares Granted by the Issuing Corporation
第五条（発行法人から与えられた株式を取得する権利の譲渡による収入金額に関する経過措置）
The provisions of Article 41-2 of the new Income Tax Act apply to a transfer of a right prescribed in that Article that is made on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date").
新所得税法第四十一条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に行う同条に規定する権利の譲渡について適用する。