Supplementary Provisions, Article 15, paragraph (2)
第二項
The provisions of Article 157, paragraph (4) of the New Income Tax Act apply to acts or calculations that a corporation performs on or after October 1, 2006, and the provisions then in force continue to govern acts or calculations that a corporation performed before that date.
新所得税法第百五十七条第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同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。