第一項
Supplementary Provisions, Article 4, paragraph (1)
新所得税法第百五十七条第一項第二号ハの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。
The provisions of Article 157, paragraph (1), item (ii), (c) of the new Income Tax Act apply to actions taken or calculations made by a corporation on or after the effective date, and the provisions then in force continue to govern actions taken or calculations made by a corporation before the effective date.