第一項
Supplementary Provisions, Article 83, paragraph (1)
第二十条の規定による改正後の所得税法等の一部を改正する法律附則第八条第二項の規定は、施行日以後に同項の登記をする同条第一項に規定する特例民法法人について適用する。
The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 20 apply to special Civil Code corporations prescribed in paragraph (1) of that Article that make the registration referred to in paragraph (2) of that Article on or after the effective date.