Supplementary Provisions, Article 18Transitional Measures for Income Tax on Distributions of Profits Based on Silent Partnership Contracts, etc.
第十八条（匿名組合契約等に基づく利益の分配に対する所得税に関する経過措置）
The provisions of Article 174, item (ix) of the New Income Tax Act apply to distributions of profits set forth in that item that are to be received on or after January 1, 2008, and the provisions then in force continue to govern distributions of profits set forth in Article 174, item (ix) of the Former Income Tax Act that are to be received before that date.
新所得税法第百七十四条第九号の規定は、平成二十年一月一日以後に支払を受けるべき同号に掲げる利益の分配について適用し、同日前に支払を受けるべき旧所得税法第百七十四条第九号に掲げる利益の分配については、なお従前の例による。
The provisions of Article 210 of the New Income Tax Act apply to distributions of profits prescribed in that Article that are to be paid on or after January 1, 2008, and the provisions then in force continue to govern distributions of profits prescribed in Article 210 of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百十条の規定は、平成二十年一月一日以後に支払うべき同条に規定する利益の分配について適用し、同日前に支払うべき旧所得税法第二百十条に規定する利益の分配については、なお従前の例による。
The provisions of Article 225, paragraph (1), item (iii) of the New Income Tax Act (limited to the part concerning distributions of profits prescribed in Article 210 of the New Income Tax Act) apply to statements prescribed in that paragraph that are submitted on or after January 1, 2008, and the provisions then in force continue to govern statements prescribed in Article 225, paragraph (1) of the Former Income Tax Act that were submitted before that date.
新所得税法第二百二十五条第一項第三号（新所得税法第二百十条に規定する利益の分配に係る部分に限る。）の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用し、同日前に提出した旧所得税法第二百二十五条第一項に規定する調書については、なお従前の例による。