Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption for Deemed Dividends Pertaining to Incorporation of Profits, etc. into Capital Until Minimum Stated Capital Is Met
第四条（最低資本金を満たすまでの利益等の資本組入れに係るみなし配当の非課税に関する経過措置）
With regard to the amount incorporated into capital in the case where a stock company prescribed in Article 9-3, paragraph (1) of the Former Act has, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), incorporated all or part of the profits or reserves prescribed in that paragraph into its capital, the provisions then in force continue to govern.
旧法第九条の三第一項に規定する株式会社がこの法律の施行の日（以下「施行日」という。）前に同項に規定する利益又は準備金の全部又は一部を資本に組み入れた場合における当該資本に組み入れた金額については、なお従前の例による。