第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第二十五条（第一項第三号に係る部分に限る。）の規定は、次項に定めるものを除き、同号に規定する資本の払戻しにより交付を受ける金銭その他の資産で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、旧所得税法第二十五条第一項第三号に規定する資本又は出資の減少により交付を受ける金銭その他の資産で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
Except for those specified in the following paragraph, the provisions of Article 25 of the New Income Tax Act (limited to the part concerning paragraph (1), item (iii)) apply to money or other assets received through a refund of capital prescribed in that item for which the record date for that refund of capital is on or after the effective date of the Companies Act, and the provisions then in force continue to govern money or other assets received through a reduction of capital or contributions prescribed in Article 25, paragraph (1), item (iii) of the Former Income Tax Act for which the record date for that reduction of capital or contributions is before the effective date of the Companies Act.