イ
Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
第一条中所得税法第五十七条の四第一項の改正規定及び同法第百五十七条第四項の改正規定（「合併」の下に「（法人課税信託に係る信託の併合を含む。）」を、「分割」の下に「（法人課税信託に係る信託の分割を含む。）」を加える部分及び「株主若しくは社員」を「株主等」に改める部分を除く。）並びに附則第十一条及び第十六条第一項の規定
in Article 1, the provision amending Article 57-4, paragraph (1) of the Income Tax Act and the provision amending Article 157, paragraph (4) of that Act (excluding the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation)" after "merger" and "(including a trust split related to a Trust Subject to Corporate Taxation)" after "split" and the part changing "shareholder or member" to "Shareholder, Member, or Other Investor"), and the provisions of Article 11 and Article 16, paragraph (1) of the Supplementary Provisions;