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Supplementary Provisions, Article 3Transitional Measures Concerning Non-Application, etc. of Withholding at the Source to Deemed Dividends in the Case of Cancellation of Shares Using Profits

第三条(利益をもってする株式の消却の場合のみなし配当に対する源泉徴収の不適用等に関する経過措置)

The provisions of Article 9-5 of the New Act apply to the case where a stock company cancels shares using profits on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date").

の規定は、この法律の施行の日(以下「施行日」という。)以後に株式会社が利益をもってする株式の消却を行う場合について適用する。

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