Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions, etc. on Taxation of Deemed Dividends in the Case of Retirement of Shares Using Profits
第五条（利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置）
With regard to the amount of deemed dividends prescribed in Article 9-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in that paragraph retired shares using profits before April 1, 2001, the provisions then in force continue to govern.
旧租税特別措置法第九条の五第三項に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合における同項に規定するみなし配当額については、なお従前の例による。
With regard to the amount that is deemed to be the amount of dividends of profit prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a retirement of shares carried out by a stock company before April 1, 2001, and that is deemed to have been delivered by that stock company to its shareholders at the time of that retirement, the provisions then in force continue to govern.
株式会社が平成十三年四月一日前に行った株式の消却に係る旧租税特別措置法第九条の六第一項に規定する利益の配当の額とみなされ、かつ、当該消却の時において当該株式会社からその株主に対し交付がされたものとみなされる金額については、なお従前の例による。