第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第五十七条の四第三項第三号の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる同号に定める取得決議について適用し、施行日前に行われた旧所得税法第五十七条の四第三項第三号に定める取得決議については、なお従前の例による。
Article 57-4, paragraph (3), item (iii) of the new Income Tax Act applies to a resolution to acquire specified in that item which is adopted on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern a resolution to acquire specified in Article 57-4, paragraph (3), item (iii) of the former Income Tax Act which was adopted before the effective date.