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Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation on Deemed Dividends in the Case of Cancellation of Shares Using Profits by Listed Companies, etc.

第三十条(上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例に関する経過措置)

The provisions then in force continue to govern the amount of the portion corresponding to the shares not cancelled prescribed in of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in has cancelled shares using profits before April 1, 2001.

に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合におけるに規定する消却されなかった株式に対応する部分の金額については、なお従前の例による。

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