Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
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in Article 1, the provision amending Article 57-4, paragraph (1) of the Income Tax Act and the provision amending Article 157, paragraph (4) of that Act (excluding the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation)" after "merger" and "(including a trust split related to a Trust Subject to Corporate Taxation)" after "split" and the part changing "shareholder or member" to "Shareholder, Member, or Other Investor"), and the provisions of Article 11 and Article 16, paragraph (1) of the Supplementary Provisions;