Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions, etc. on the Business Year for Vesting Expenses in Exchange for Restricted Shares
第十五条（譲渡制限付株式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 Articles 54 and 54-2 of the Corporation Tax Act as Amended for October apply to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to specified share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding share options prescribed in that paragraph pertaining to those specified share options, for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after October 1, 2017, and with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" in this Article) and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act Before the October Changes and succeeding share options prescribed in that paragraph pertaining to those share options, for which a corporation adopted a resolution on their delivery (or, if no such resolution was adopted, made their delivery) before that date, the provisions then in force continue to govern.
十月新法人税法第五十四条及び第五十四条の二の規定は、法人が平成二十九年十月一日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする十月新法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月新法人税法第五十四条の二第一項に規定する特定新株予約権及び当該特定新株予約権に係る同項に規定する承継新株予約権について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法（以下この条において「十月旧法人税法」という。）第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月旧法人税法第五十四条の二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については、なお従前の例による。