Supplementary Provisions, Article 10Transitional Measures Concerning Notice by Persons Receiving Consideration for Transferring Shares or Similar Interests
第十条（株式等の譲渡の対価の受領者の告知に関する経過措置）
In the case where a person who has had shares, etc. (meaning shares or similar interests prescribed in Article 224-3, paragraph (2) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Former Act; the same applies hereinafter in this Article) held in custody continuously since before April 1, 2003 at the business office of a securities company, etc. prescribed in Article 342, paragraph (2), item (ii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Order has given, by the day on which the person first receives, on or after that date, payment of the consideration for the transfer of the shares, etc. held in custody, a notice corresponding to the notice referred to in that item, that notice is deemed to be the notice referred to in that item, and that Article applies.
株式等（旧法第二百二十四条の三第二項（株式等の譲渡の対価の受領者の告知）に規定する株式等をいう。以下この条において同じ。）を平成十五年四月一日前から新令第三百四十二条第二項第二号（株式等の譲渡の対価の受領者の告知）に規定する証券会社等の営業所において保管の委託をしている者が、同日以後最初に当該保管の委託をしている株式等の譲渡の対価の支払を受ける日までに同号の告知に相当する告知をした場合には、当該告知は、同号の告知とみなして同条の規定を適用する。
In the case where a person who has had beneficiary certificates of a publicly offered Securities Investment Trust (meaning a Securities Investment Trust other than a Bond Investment Trust for which the solicitation of the beneficiary certificates pertaining to its establishment was carried out by a public offering prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions) of the New Act (excluding a specified stock Investment Trust prescribed in Article 336, paragraph (2), item (v) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order); the same applies hereinafter in this paragraph) held in custody continuously since before January 1, 2004 at the business office of a securities company, etc. prescribed in Article 342, paragraph (2), item (ii) of the New Order has given, by the day on which the person first receives, on or after that date, payment of the consideration for the transfer of the beneficiary certificates of the publicly offered Securities Investment Trust held in custody, a notice corresponding to the notice referred to in that item, that notice is deemed to be the notice referred to in that item, and that Article applies.
公募証券投資信託（公社債投資信託以外の証券投資信託でその設定に係る受益証券の募集が新法第二条第一項第十五号の三（定義）に規定する公募により行われたもの（新令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する特定株式投資信託を除く。）をいう。以下この項において同じ。）の受益証券を平成十六年一月一日前から新令第三百四十二条第二項第二号に規定する証券会社等の営業所において保管の委託をしている者が、同日以後最初に当該保管の委託をしている公募証券投資信託の受益証券の譲渡の対価の支払を受ける日までに同号の告知に相当する告知をした場合には、当該告知は、同号の告知とみなして同条の規定を適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 130 of 2003.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 130 of 2003, the Income Tax Act as amended by Article 1 of the 2003 Act partially amending the Income Tax Act and other laws (Act No. 8 of 2003).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 130 of 2003, the Income Tax Act as it stood before Article 1 of the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
shares, etc.machine translation
「株式等」
In Article 10 of the supplementary provisions (附則) of Cabinet Order No. 130 of 2003, shares and other such securities as defined in Article 224-3, paragraph (2) of the Income Tax Act as it stood before the amendment, which those provisions call the former Act (旧法).
Defined inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article
publicly offered securities investment trustmachine translation
「公募証券投資信託」
A securities investment trust other than a bond investment trust whose beneficiary certificates were offered by public offering, as defined in Article 2, paragraph (1), item (xv)-3 of the Income Tax Act as Act No. 8 of 2003 left it, other than a specified stock investment trust as defined in Article 336, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act as Cabinet Order No. 130 of 2003 left it.
Defined inSupplementary Provisions, Article 10, paragraph (2)· applies only in this paragraph