Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired
第四十五条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置）
The provisions of Article 41-19, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to specified new shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph acquires by payment on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
新租税特別措置法第四十一条の十九第一項（第二号に係る部分に限る。）の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が附則第一条第十一号に定める日以後に払込みにより取得をする同項に規定する特定新規株式について適用する。