Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium Sized Company Are Acquired
第八十三条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置）
The provisions then in force continue to govern shares issued on or after the date of the designation referred to in Article 41-19, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation by a designated company prescribed in that item that received that designation before the Effective Date.
施行日前に旧租税特別措置法第四十一条の十九第一項第二号の指定を受けた同号に規定する指定会社により当該指定の日以後に発行される株式については、なお従前の例による。
With regard to shares issued on or after the date of the confirmation referred to in Article 41-19, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation by a stock company prescribed in that item that received that confirmation before the date specified in Article 1, item (xv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2018" in that item is deemed to be replaced with "the day before the date on which the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) comes into effect".
附則第一条第十五号に定める日前に旧租税特別措置法第四十一条の十九第一項第五号の確認を受けた同号に規定する株式会社により当該確認を受けた日以後に発行される株式については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「平成三十年三月三十一日」とあるのは、「地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日の前日」とする。