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）
The provisions of Article 112, paragraph (1) of the New Order apply to a merger prescribed in that paragraph that is carried out on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a merger prescribed in Article 112, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that was carried out before the Effective Date.
新令第百十二条第一項の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項に規定する合併について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第百十二条第一項に規定する合併については、なお従前の例による。
The provisions of Article 113, paragraph (1) of the New Order apply to a company split by split-off prescribed in that paragraph that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off prescribed in Article 113, paragraph (1) of the Former Order that was carried out before the Effective Date.
新令第百十三条第一項の規定は、施行日以後に行われる同項に規定する分割型分割について適用し、施行日前に行われた旧令第百十三条第一項に規定する分割型分割については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 95 of 2019, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 95 of 2019 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)