2 articles
Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1997.
この法律は、平成九年四月一日から施行する。
Supplementary Provisions, Article 94Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第九十四条（所得税法の一部改正に伴う経過措置）
A surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a corporation listed in Appended Table I of the Income Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning income tax.
附則第三十二条第二項に規定する存続組合は、所得税法その他所得税に関する法令の規定の適用については、同法別表第一に掲げる法人とみなす。