Supplementary Provisions, Article 4Transitional Measures Concerning the Acquisition Price of Securities

①The provisions of Article 109, paragraph (1) (Acquisition Price of Securities) of the New Order apply to Securities prescribed in that paragraph that are acquired on or after the Effective Date, and the provisions then in force continue to govern Securities prescribed in Article 109, paragraph (1) (Acquisition Price of Securities) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that were acquired before the Effective Date.

②The provisions of Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the New Order apply to cases where the acquisition referred to in that Article is made on or after the Effective Date, and the provisions then in force continue to govern cases where the acquisition referred to in Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the Former Order was made before the Effective Date.

③The provisions of Article 115, paragraphs (3) and (4) (Acquisition Price of Shares or Similar Interests in the Case of a Capital Reduction, etc.) of the New Order apply to cases where distributions of proceeds referred to in paragraph (3) of that Article are received, or where a partial cancellation referred to in paragraph (4) of that Article is effected, on or after the Effective Date.