Supplementary Provisions, Article 5, paragraph (2)
第二項
The provisions of Article 180-2, paragraphs (2) and (3) of the new Income Tax Act apply to distributions of proceeds prescribed in Article 180-2, paragraph (2) of the new Income Tax Act which are paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第百八十条の二第二項及び第三項の規定は、附則第一条第五号に定める日以後に支払われる新所得税法第百八十条の二第二項に規定する収益の分配について適用する。