第二項
Supplementary Provisions, Article 5, paragraph (2)
会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新所得税法第二十五条第一項第三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については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、同条の規定を適用する。
The provisions of Article 25 of the New Income Tax Act apply to money or other assets received through a refund of capital prescribed in paragraph (1), item (iii) of that Article that is made by a resolution under Article 454, paragraph (1) or (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide as prescribed in Article 459, paragraph (1) of that Act, even if the record date for that refund of capital is before the effective date of the Companies Act.