Supplementary Provisions, Article 16, paragraph (2)
第二項
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。