Supplementary Provisions, Article 16, paragraph (2)
第二項
The provisions of Article 183, paragraph (2) of the New Income Tax Act apply to bonuses prescribed in that paragraph for which the date on which the payment referred to in that paragraph was determined is on or after the effective date of the Companies Act, and the provisions then in force continue to govern bonuses prescribed in Article 183, paragraph (2) of the Former Income Tax Act for which the date on which the payment referred to in that paragraph was determined is before the effective date of the Companies Act.
新所得税法第百八十三条第二項の規定は、同項の支払の確定した日が会社法施行日以後である同項に規定する賞与について適用し、旧所得税法第百八十三条第二項の支払の確定した日が会社法施行日前である同項に規定する賞与については、なお従前の例による。