Supplementary Provisions, Article 97Transitional Measures Concerning Inclusion in Gross Revenue of Retained Income of the Specified Foreign Subsidiary, etc. of a Resident
第九十七条（居住者に係る特定外国子会社等の留保金額の総収入金額算入に関する経過措置）
The provisions of Article 40-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
新租税特別措置法第四十条の四第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第四十条の四第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
The provisions of Article 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where there are dividends of surplus, etc. prescribed in that paragraph whose record date for payment is a day on or after the effective date of the Companies Act, and the provisions then in force continue to govern the case where there are dividends of profits or distributions of surplus prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a day before the effective date of the Companies Act.
新租税特別措置法第四十条の五第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第四十条の五第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。