Supplementary Provisions, Article 9Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares Pertaining to the Issuance of New Shares
第九条（特定の取締役等が受ける新株の発行に係る株式の取得に係る経済的利益の非課税等に関する経過措置）
With regard to shares pertaining to a specified right to request issuance of new shares prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is granted under a contract referred to in that paragraph concluded based on a resolution prescribed in that paragraph that was adopted before the Effective Date, the provisions then in force continue to govern.
施行日前にされた旧租税特別措置法第二十九条の二第一項に規定する決議に基づき締結された同項の契約により与えられる同項に規定する特定新株発行請求権に係る株式については、なお従前の例による。