Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Instruments Equivalent to Securities

With regard to fractions listed in Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that an individual acquired before the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern.