Supplementary Provisions, Article 7Transitional Provisions Concerning Valuation of Securities
第七条（有価証券の評価に関する経過規定）
For an individual who holds Securities that give rise to business income as of January 1, 1965, the provisions of Article 106, paragraph (2) (Selection of Method of Valuation of Securities) of the New Order apply by deeming that the individual acquired those Securities on that day.
昭和四十年一月一日において事業所得の基因となる有価証券を有する個人については、同日にその有価証券を取得したものとみなして、新令第百六条第二項（有価証券の評価の方法の選定）の規定を適用する。
The provisions of Articles 110 through 117 (Acquisition Price of Shares, etc. Acquired through Share Split, etc.) of the New Order apply to cases where an event prescribed in the provisions of Articles 110 through 116 of the New Order occurs on or after the Effective Date, and for cases where that event occurred before that date, the provisions then in force continue to govern.
新令第百十条から第百十七条まで（株式の分割等により取得した株式等の取得価額）の規定は、施行日以後に新令第百十条から第百十六条までの規定に規定する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Cabinet Order (Cabinet Order No. 96 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)