Supplementary Provisions, Article 51, paragraph (1)
第一項
With regard to compensation for periodic deposits under Article 174, item (iv) of the Income Tax Act prior to amendment by the provisions of the preceding Article, based on a contract prescribed in that item, which is to be paid on or after the Effective Date, the provisions of that Act apply by deeming it to be compensation for periodic deposits under Article 174, item (iv) of the Income Tax Act as amended by the provisions of the preceding Article, based on a contract prescribed in that item.
施行日以後に支払を受けるべき前条の規定による改正前の所得税法第百七十四条第四号に規定する契約に基づく同号の給付補てん金については、前条の規定による改正後の所得税法第百七十四条第四号に規定する契約に基づく同号の給付補てん金とみなして、同条の規定を適用する。