Supplementary Provisions, Article 18, paragraph (2)
第二項
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。