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Supplementary Provisions, Article 6Transitional Measures Concerning the Treatment Where Only Part of the Assets as a Consideration for a Split Are Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation

第六条(分割対価資産の一部のみを分割法人の株主等に交付する場合の取扱いに関する経過措置)

The provisions of Article 83 (Treatment Where Only Part of the Assets as a Consideration for a Split Are Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation) of the New Order apply to a split of a corporation that takes place on or after the Effective Date, and the provisions then in force continue to govern a split of a corporation that took place before the Effective Date.

新令第八十三条(分割対価資産の一部のみを分割法人の株主等に交付する場合の取扱い)の規定は、施行日以後に行われる法人の分割について適用し、施行日前に行われた法人の分割については、なお従前の例による。

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