Supplementary Provisions, Article 18, paragraph (1)
第一項
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。