Supplementary Provisions, Article 3Transitional Measures Concerning the Acquisition Price of Securities
第三条（有価証券の取得価額に関する経過措置）
Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through Merger) of the New Order applies to the case where a merger without consideration prescribed in that paragraph is carried out on or after October 1, 2010.
新令第百十二条第二項（合併により取得した株式等の取得価額）の規定は、平成二十二年十月一日以後に同項に規定する無対価合併が行われる場合について適用する。
Article 113, paragraphs (2), (3) and (5) (Acquisition Price of Shares, etc. Acquired Through Company Split by Split-Off) of the New Order apply to the case where a company split by split-off without consideration prescribed in paragraph (2) of that Article or a company split by split-off prescribed in paragraph (3) of that Article is carried out on or after October 1, 2010, and for the case where a company split by split-off prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through Company Split by Split-Off) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") was carried out before that date, the provisions then in force continue to govern.
Article 117 (Previous Acquisition Price, etc. of One Old Share) of the New Order applies to the case where an event prescribed in that Article occurs on or after October 1, 2010, and for the case where an event prescribed in Article 117 (Previous Acquisition Price, etc. of One Old Share) of the Former Order occurred before that date, the provisions then in force continue to govern.
merger without considerationmachine translation
「無対価合併」
A merger (including a merger of trusts subject to corporation tax) in which the corporation that issued the resident's shares is the acquiring corporation, limited to one that is a merger without consideration (無対価合併) as Article 4-3, paragraph (2), item (i) of the Order for the Enforcement of the Corporation Tax Act describes and has the relationship listed in item (ii), (b) of that paragraph.
Short name set inArticle 112, paragraph (2)· applies only in this paragraph
company split by split-off without considerationmachine translation
「無対価分割型分割」
A company split by split-off (分割型分割) in which the corporation that issued the resident's shares is the successor corporation, limited to one that is a company split without consideration (無対価分割) as Article 4-3, paragraph (6), item (i), (a) of the Order for the Enforcement of the Corporation Tax Act describes and has the relationship listed in item (ii), (a), 2. of that paragraph.
Short name set inArticle 113, paragraph (2)· applies only in this paragraph and in Article 113, paragraph (3)
eventmachine translation
「事実」
Any of the events set out in Articles 110 to 116 — a share split or consolidation, an allotment of shares to shareholders, a merger, a company split, a return of capital, an entity conversion and the like — that change the acquisition cost of the shares, investment units or trust beneficial interests a resident holds.
Short name set inArticle 117, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 50 of 2010.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 50 of 2010 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)