Supplementary Provisions, Article 31Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
第三十一条（特定の取締役等が受ける新株予約権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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to shares pertaining to specified share options prescribed in that paragraph that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date, and the provisions then in force continue to govern shares pertaining to specified share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date.