Supplementary Provisions, Article 16, paragraph (1)
第一項
The provisions of Article 157, paragraph (3) of the new Income Tax Act apply to actions taken or calculations made on or after March 31, 2001 by a transferring corporation or acquiring corporation prescribed in that paragraph that carries out a merger or similar transaction prescribed in that paragraph on or after April 1 of that year.
新所得税法第百五十七条第三項の規定は、平成十三年四月一日以後に同項に規定する合併等をする同項に規定する移転法人又は取得法人の同年三月三十一日以後の行為又は計算について適用する。