Supplementary Provisions, Article 15, paragraph (1)
第一項
The provisions of Articles 151-5 and 151-6 of the New Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and the provisions of Article 153-5 of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of the New Income Tax Act) apply if a ground such as a division of an estate as prescribed in Article 151-6, paragraph (1) of the New Income Tax Act arises on or after January 1, 2016.
新所得税法第百五十一条の五及び第百五十一条の六（これらの規定を新所得税法第百六十六条において準用する場合を含む。）の規定並びに新所得税法第百五十三条の五（新所得税法第百六十七条において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生ずる場合について適用する。