Supplementary Provisions, Article 4Transitional Measures Concerning the Acquisition Price of Shares
第四条（株式の取得価額に関する経過措置）
The provisions of Articles 105, 111 through 114, and 117 (Acquisition Price of Shares) of the New Order apply to cases where an event prescribed in the provisions of Articles 111 through 114 of the New Order arises on or after April 1, 2001, and the provisions then in force continue to govern cases where an event prescribed in the provisions of Articles 111 through 116 (Acquisition Price of Shares) of the Order for Enforcement of the Income Tax Act prior to amendment arises before that date.
新令第百五条、第百十一条から第百十四条まで及び第百十七条（株式の取得価額）の規定は、平成十三年四月一日以後に新令第百十一条から第百十四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、同日前に改正前の所得税法施行令第百十一条から第百十六条まで（株式の取得価額）の規定に規定する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」
This Cabinet Order as amended by Cabinet Order No. 136 of 2001.
Short name set inSupplementary Provisions, Article 2, paragraph (1)