Supplementary Provisions, Article 17Transitional Measures Concerning Income from Transfer of Assets in Japan
第十七条（国内にある資産の譲渡による所得に関する経過措置）
The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual makes on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (ii) (Income from Transfer of Assets in Japan) of the Former Order that an individual made before the Effective Date of the Companies Act.
新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、個人が会社法施行日以後に行う同項第二号に掲げる資産の譲渡により生ずる所得について適用し、個人が会社法施行日前に行った旧令第二百八十条第二項第二号（国内にある資産の譲渡による所得）に掲げる資産の譲渡により生ずる所得については、なお従前の例による。
A transfer of fractional shares in respect of which, pursuant to the provisions of Article 86, paragraph (1) (Transitional Measures Concerning Fractional Shares) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the provisions then in force continue to govern is deemed to be a transfer of assets listed in Article 280, paragraph (2), item (ii) of the New Order.
会社法の施行に伴う関係法律の整備等に関する法律第八十六条第一項（端株に関する経過措置）の規定によりなお従前の例によることとされる端株の譲渡は、新令第二百八十条第二項第二号に掲げる資産の譲渡とみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 124 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Companies Actmachine translation
「会社法施行日」
The day set in Article 1, item (iii) of the supplementary provisions (附則) of Cabinet Order No. 124 of 2006: the day the Companies Act (Act No. 86 of 2005) came into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 124 of 2006 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)