Supplementary Provisions, Article 4Transitional Measures Concerning the Value, etc. of Restricted Shares

①The provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (excluding the amending provisions listed in Article 1, item (v) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph) apply where the individual prescribed in Article 84, paragraph (1) of that Order dies on or after the Effective Date, and the provisions then in force continue to govern where the individual prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 died before the Effective Date.

②With regard to the application of the provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 during the period from the Effective Date until the day preceding the day specified in Article 1, item (v) of the Supplementary Provisions, the phrase "item (ii) of the following paragraph" in Article 84, paragraph (1) of that Order is deemed to be replaced with "item (ii)", and the phrase "paragraph (2), item (ii) of that Article" in Article 109, paragraph (1), item (ii) of that Order is deemed to be replaced with "item (ii) of that paragraph".

③The provisions of Article 84, paragraph (1) (limited to the part pertaining to item (ii)) of the New Order apply to specified restricted shares prescribed in that paragraph for which a resolution on delivery is made (where no such resolution is made, for which delivery is made) on or after the day specified in Article 1, item (v) of the Supplementary Provisions and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and the provisions then in force continue to govern specified restricted shares prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") for which a resolution on delivery was made (where no such resolution was made, for which delivery was made) before that day and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares.