Supplementary Provisions, Article 12, paragraph (2)
第二項
The provisions then in force continue to govern the amounts specified in the items of Article 25, paragraph (2) of the former Income Tax Act for a Shareholder, Member, or Other Investor referred to in that paragraph in the case where a fact set forth in one of those items occurred on or before March 31, 2001.
平成十三年三月三十一日以前に旧所得税法第二十五条第二項各号に掲げる事実が生じた場合の同項の株主等に係る当該各号に定める金額については、なお従前の例による。