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Supplementary Provisions, Article 4Transitional Measures Concerning the Negation of Actions or Calculations by a Family Company
第四条（同族会社等の行為又は計算の否認等に関する経過措置）
The provisions of Article 157, paragraph (1), item (ii), (c) of the new Income Tax Act apply to actions taken or calculations made by a corporation on or after the effective date, and the provisions then in force continue to govern actions taken or calculations made by a corporation before the effective date.
新所得税法第百五十七条第一項第二号ハの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。