第三項
Supplementary Provisions, Article 18, paragraph (3)
新所得税法第二百二十五条第一項第三号（新所得税法第二百十条に規定する利益の分配に係る部分に限る。）の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用し、同日前に提出した旧所得税法第二百二十五条第一項に規定する調書については、なお従前の例による。
The provisions of Article 225, paragraph (1), item (iii) of the New Income Tax Act (limited to the part concerning distributions of profits prescribed in Article 210 of the New Income Tax Act) apply to statements prescribed in that paragraph that are submitted on or after January 1, 2008, and the provisions then in force continue to govern statements prescribed in Article 225, paragraph (1) of the Former Income Tax Act that were submitted before that date.