Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.

Article 61, paragraph (2), items (ii) and (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act after the amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or the return of capital or distribution of residual assets upon dissolution listed in item (iii) of that paragraph, that a corporation carries out on or after October 1, 2010, and for the company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or the return of capital or distribution of residual assets upon dissolution listed in item (iii) of that paragraph, that a corporation carried out before that date, the provisions then in force continue to govern.