Supplementary Provisions, Article 16Transitional Measures for Denial of Acts or Calculations of Family Companies, etc.
第十六条（同族会社等の行為又は計算の否認等に関する経過措置）
The provisions of Article 157, paragraph (4) of the new Income Tax Act (limited to the part concerning mergers, etc. prescribed in that paragraph) apply to acts or calculations that a corporation (including an Association or Foundation without Legal Personality prescribed in Article 2, paragraph (1), item (viii) of the new Income Tax Act; the same applies hereinafter up to Article 50 of the Supplementary Provisions) performs on or after May 1, 2007, 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（同項に規定する合併等に係る部分に限る。）の規定は、法人（新所得税法第二条第一項第八号に規定する人格のない社団等を含む。以下附則第五十条までにおいて同じ。）が平成十九年五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。
The provisions of Article 157, paragraph (4) of the New Income Tax Act (limited to the part concerning trust mergers and trust splits related to Trusts Subject to Corporate Taxation) apply to acts or calculations that a corporation performs on or after the effective date of the Trust Act, and the provisions then in force continue to govern acts or calculations that a corporation performed before the effective date of the Trust Act.
新所得税法第百五十七条第四項（法人課税信託に係る信託の併合及び信託の分割に係る部分に限る。）の規定は、法人が信託法施行日以後に行う行為又は計算について適用し、法人が信託法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。