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Supplementary Provisions, Article 37Transitional Measures Concerning Income Tax on Distributions of Profits Under Silent Partnership Agreements and Similar Agreements
第三十七条（匿名組合契約等に基づく利益の分配に対する所得税に関する経過措置）
The provisions of Article 161, item (xii) of the new Income Tax Act apply to distributions of profits set forth in that item that are to be paid on or after the effective date, and the provisions then in force continue to govern distributions of profits set forth in Article 161, item (xii) of the former Income Tax Act that are to be paid before the effective date.
新所得税法第百六十一条第十二号の規定は、施行日以後に支払を受けるべき同号に掲げる利益の分配について適用し、施行日前に支払を受けるべき旧所得税法第百六十一条第十二号に掲げる利益の分配については、なお従前の例による。