Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held
第二条（所有株式に対応する資本金等の額の計算方法等に関する経過措置）
The provisions of Article 61, paragraph (2), item (iv) (limited to the part pertaining to (b)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a refund, etc. prescribed in that item that is made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").
改正後の所得税法施行令（以下「新令」という。）第六十一条第二項第四号（ロに係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同号に規定する払戻し等について適用する。
refund, etc.machine translation
「払戻し等」
A refund of capital (資本の払戻し) as defined in Article 25, paragraph (1), item (iv) of the Income Tax Act, or a distribution of residual assets on dissolution, that a corporation makes to its shareholders (in Article 61, paragraph (2), item (iv), other than a distribution that reduces contributions), as Articles 61, 114 and 281 use the term.
Short name set inArticle 61, paragraph (2), item (iv)· applies only in this provision
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 136 of 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 136 of 2022, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)