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Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.

第十二条(株式等に係る譲渡所得等の課税の特例に関する経過措置)

The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning and ) apply to income from a transfer, as referred to in , of shares, etc. prescribed in that an individual carries out on or after the Effective Date.

(及びに係る部分に限る。)の規定は、個人が施行日以後に行うに規定する株式等のの譲渡による所得について適用する。

With regard to the application of the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning and ) in the case where the provisions of or (Act No. 128 of 2001; referred to as the "Commercial Code, etc. Amendment Act" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions) apply, the shares prescribed in are to include subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of , or subscription rights for new shares attached to bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of , and the bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of .

商法等の一部を改正する法律(平成十三年法律第百二十八号。以下この項及び附則第十六条第二項において「商法等改正法」という。)又はの規定の適用がある場合における(及びに係る部分に限る。)の規定の適用については、に規定する株式には、の規定によりなお従前の例によることとされた新株の引受権又はの規定によりなお従前の例によることとされた新株引受権付社債に付された新株の引受権を含むものとし、に規定する新株予約権付社債には、の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。

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