第一項
Supplementary Provisions, Article 19, paragraph (1)
第五条の規定による改正後の国税通則法第七十一条第二項の規定は、平成十三年四月一日以後に行われる同項に規定する分割等（以下この条において「分割等」という。）について適用し、同日前に行われた分割等については、なお従前の例による。
The provisions of Article 71, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 5 apply to a corporate split, etc. as prescribed in that paragraph (hereinafter referred to as a "corporate split, etc." in this Article) carried out on or after April 1, 2001, and with regard to a corporate split, etc. carried out before that day, the provisions then in force continue to govern.