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Supplementary Provisions, Article 3Transitional Measures Concerning the Value of Dividends of Profits Paid in Shares

第三条(株式をもってする利益の配当の価額に関する経過措置)

Where an individual received before the Effective Date a dividend of profits paid in shares prescribed in (Value of Dividends of Profits Paid in Shares) of the Former Order, or received on or after the Effective Date a dividend of profits in such shares out of a disposition of profits for which the provisions then in force are to continue to apply pursuant to , the provisions then in force continue to govern the value of the shares under of the Former Order.

個人が施行日前に(株式をもつてする利益の配当の価額)に規定する(利益の処分に関する経過措置)の規定によりなお従前の例によることとされる利益の処分により当該株式をもって利益の配当を受けた場合におけるの株式の価額については、なお従前の例による。

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