Supplementary Provisions, Article 4, paragraph (1)
第一項
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。