Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Things Similar to Securities, etc.

With respect to the fractional portion set out in Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") that a business operator acquired before the date specified in item (ii) of the preceding Article (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern.