Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan

The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) and Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order, as applied by reading replaced pursuant to the provisions of Article 170, paragraph (6) (Special Provisions on Capital Gains upon Departure from Japan) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (3) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the New Order), apply to a merger without consideration prescribed in Article 112, paragraph (2) of the New Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) of the New Order that are carried out on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that were carried out before the Effective Date.