Supplementary Provisions, Article 37, paragraph (1)
第一項
The provisions of Article 161, item (xii) of the new Income Tax Act apply to distributions of profits set forth in that item that are to be paid on or after the effective date, and the provisions then in force continue to govern distributions of profits set forth in Article 161, item (xii) of the former Income Tax Act that are to be paid before the effective date.
新所得税法第百六十一条第十二号の規定は、施行日以後に支払を受けるべき同号に掲げる利益の分配について適用し、施行日前に支払を受けるべき旧所得税法第百六十一条第十二号に掲げる利益の分配については、なお従前の例による。