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Supplementary Provisions, Article 4Transitional Measures Concerning Amounts Deemed to Constitute Dividends and Similar Income
第四条（配当等とみなす金額に関する経過措置）
The provisions of Article 25, paragraph (2) of the New Income Tax Act apply to mergers and split-off type company splits as referred to in that paragraph that are carried out on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date").
新所得税法第二十五条第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる合併及び同項の分割型分割について適用する。