Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc.

一where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Former Order is applied and the requirements listed in the items of paragraph (1) of that Article are met, the transfer in 1979 of the shares or equity interests under item (ii) of that paragraph;

二where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 of the New Order is applied and the requirements listed in Article 28, paragraph (1), item (i) of the New Order and the requirements listed in item (ii) of that paragraph (meaning those requirements on the assumption that the phrase "in that year" in that item is "in that year (limited to the period from April 1, 1979 through December 31 of that year)") are met, the transfer in 1979 of the shares or equity interests under that item (excluding a transfer of shares or equity interests that falls under the transfer of shares or equity interests listed in the preceding item).