Supplementary Provisions, Article 5, paragraph (1)
第一項
Article 224-3, paragraph (4) of the new Income Tax Act applies to the delivery of redemption money or similar assets as prescribed in that paragraph which is made on or after the effective date.
新所得税法第二百二十四条の三第四項の規定は、施行日以後に行う同項に規定する償還金等の交付について適用する。