Supplementary Provisions, Article 18Transitional Measures for Notification by Recipients of Consideration for Transfers of Shares, etc.
第十八条（株式等の譲渡の対価の受領者の告知に関する経過措置）
The provisions of Article 224-3 of the New Income Tax Act apply to transfers of shares, etc. prescribed in paragraph (2) of that Article that are made on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of shares, etc. prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act that were made before the effective date of the Companies Act.
新所得税法第二百二十四条の三の規定は、会社法施行日以後に行われる同条第二項に規定する株式等の譲渡について適用し、会社法施行日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 224-3, paragraph (2) of the new Income Tax Act (limited to the part concerning items (i) and (iv)) in the case where the provisions of Article 98, paragraph (2) or Article 214, paragraph (2) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005; hereinafter referred to as the "Companies Act Arrangement Act" in this Article) apply, the shares prescribed in item (i) of that paragraph are to include rights to subscribe for new shares that the provisions then in force continue to govern pursuant to the provisions of Article 98, paragraph (2) of the Companies Act Arrangement Act, and the preferred equity investments prescribed in Article 224-3, paragraph (2), item (iv) of the new Income Tax Act are to include rights to subscribe for preferred equity investments that the provisions then in force continue to govern pursuant to the provisions of Article 214, paragraph (2) of the Companies Act Arrangement Act.
会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号。以下この条において「会社法関係整備法」という。）第九十八条第二項又は第二百十四条第二項の規定の適用がある場合における新所得税法第二百二十四条の三第二項（第一号及び第四号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、会社法関係整備法第九十八条第二項の規定によりなお従前の例によることとされた新株の引受権を含むものとし、新所得税法第二百二十四条の三第二項第四号に規定する優先出資には、会社法関係整備法第二百十四条第二項の規定によりなお従前の例によることとされた優先出資を引き受けることができる権利を含むものとする。