Supplementary Provisions, Article 7Transitional Measures regarding Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc.
第七条（合併等により交付する株式に一に満たない端数がある場合の所得計算に関する経過措置）
The provisions of Article 83-2, paragraph (3) (Calculation of Income Where There Is a Fraction of Less Than One in Shares Delivered Through a Merger, etc.) of the New Order apply to a share distribution prescribed in paragraph (5), item (vi) of that Article that takes place on or after the Effective Date.
新令第八十三条の二第三項（合併等により交付する株式に一に満たない端数がある場合の所得計算）の規定は、施行日以後に行われる同条第五項第六号に規定する株式分配について適用する。
With regard to the application of Article 83-2, paragraph (5) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (vii) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6".
施行日から平成二十九年九月三十日までの間における新令第八十三条の二第五項の規定の適用については、同項第七号中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 105 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)