Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption for Dividends of Profits Appropriated to Payment for Contributions for a Capital Increase of a Limited Company Until Minimum Stated Capital Is Met
第五条（有限会社の最低資本金を満たすまでの資本増加に係る出資の払込みに充てる利益の配当の非課税に関する経過措置）
With regard to the amount of dividends of profits appropriated to payment for contributions in the case where a member of a limited company prescribed in Article 9-4, paragraph (1) of the Former Act has, before the Effective Date, appropriated all or part of the dividends of profits prescribed in that paragraph to be received from that limited company to the payment for contributions pertaining to the increase of capital of that limited company prescribed in that paragraph, the provisions then in force continue to govern.
旧法第九条の四第一項に規定する有限会社の社員が、施行日前に、当該有限会社から支払を受けるべき同項に規定する利益の配当の全部又は一部を当該有限会社の同項に規定する資本の増加に係る出資の払込みに充てた場合における当該出資の払込みに充てた利益の配当の金額については、なお従前の例による。