Supplementary Provisions, Article 33Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
第三十三条（特定の取締役等が受ける新株予約権等の行使によ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）
The provisions of Article 29-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the exercise of share options, etc. prescribed in paragraph (1) of that Article that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the exercise of share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carried out before that date.
新租税特別措置法第二十九条の二第一項及び第二項の規定は、同条第一項に規定する取締役等又は権利承継相続人が附則第一条第十号に定める日以後に行う同項に規定する新株予約権等の行使について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等又は権利承継相続人が同日前に行った同項に規定する新株予約権等の行使については、なお従前の例による。
The provisions then in force continue to govern optical discs, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a stock company or a financial instruments business operator, etc. prescribed in that paragraph.
旧租税特別措置法第二十九条の二第七項に規定する株式会社又は金融商品取引業者等が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。