Supplementary Provisions, Article 7Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan
第七条（国内にある資産の譲渡により生ずる所得に関する経過措置）
The provisions of Article 281, paragraph (7) (limited to the part pertaining to item (i)) of the New Order apply to a company split by split-off prescribed in that item 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 281, paragraph (7), item (i) of the Former Order that was carried out before the Effective Date.
新令第二百八十一条第七項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号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二百八十一条第七項第一号に規定する分割型分割については、なお従前の例による。
company split by split-offmachine translation
「分割型分割」
A company split by split-off as Article 24, paragraph (1) of the Income Tax Act defines it: one as defined in Article 2, item (xii)-9 of the Corporation Tax Act — a split in which all the shares or other assets the succeeding corporation delivers as consideration go to the splitting corporation's shareholders, or a split with no consideration of the kinds that item sets out — including the split of a trust taxed as a corporation.
Short name set inArticle 281, paragraph (7), item (i)· applies only in this item
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)