Supplementary Provisions, Article 40Transitional Measures Concerning Corporation Tax on Distributions of Profits Based on Silent Partnership Contracts, etc.
第四十条（匿名組合契約等に基づく利益の分配に対する法人税に関する経過措置）
The provisions of Article 138, item (xi) of the New Corporation Tax Act apply to distributions of profits listed in that item that are to be received on or after the Effective Date, and with regard to distributions of profits listed in Article 138, item (xi) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 that are to be received before the Effective Date, the provisions then in force continue to govern.
新法人税法第百三十八条第十一号の規定は、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第三条の規定による改正前の法人税法第百三十八条第十一号に掲げる利益の分配については、なお従前の例による。