Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options, etc.
第三十条（新株予約権を対価とする費用の帰属事業年度の特例等に関する経過措置）
The provisions of Article 54 of the New Corporation Tax Act apply to share options prescribed in paragraph (1) of that Article for whose issuance a corporation adopts a resolution on or after the Companies Act Effective Date, succeeding share options prescribed in that paragraph pertaining to those share options, and share options prescribed in paragraph (5) of that Article.
新法人税法第五十四条の規定は、法人が会社法施行日以後にその発行に係る決議をする同条第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権並びに同条第五項に規定する新株予約権について適用する。
With regard to the application of the provisions of Article 54 of the New Corporation Tax Act in the case where a corporation carries out a merger, etc. prescribed in paragraph (1) of that Article during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owning parent corporation in a share exchange or wholly owning parent corporation in a share transfer" in that paragraph is deemed to be replaced with "wholly owning parent company in share exchange prescribed in Article 767 (Conclusion of a Share Exchange Agreement) of the Companies Act or wholly owning parent company incorporated in share transfer prescribed in Article 773, paragraph (1), item (i) (Share Transfer Plans) of that Act", and the phrase "wholly owned subsidiary corporation in a share exchange or wholly owned subsidiary corporation in a share transfer" is deemed to be replaced with "wholly owned subsidiary company in share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company in share transfer prescribed in Article 773, paragraph (1), item (v) of that Act".
法人が会社法施行日から平成十八年九月三十日までの間に新法人税法第五十四条第一項に規定する合併等を行う場合における同条の規定の適用については、同項中「株式交換完全親法人又は株式移転完全親法人」とあるのは「会社法第七百六十七条（株式交換契約の締結）に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号（株式移転計画）に規定する株式移転設立完全親会社」と、「株式交換完全子法人又は株式移転完全子法人」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」とする。