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Supplementary Provisions, Article 6Transitional Measures Concerning Non-Application, etc. of Withholding at the Source to Deemed Dividends in the Case of Cancellation of Shares Using Profits

第六条(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 where a stock company cancels shares using profits on or after the Effective Date, and the provisions then in force continue to govern cases where a stock company cancelled shares using profits before the Effective Date.

の規定は、株式会社が施行日以後に利益をもってする株式の消却を行う場合について適用し、株式会社が施行日前に利益をもってする株式の消却を行った場合については、なお従前の例による。

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