Supplementary Provisions, Article 25Transitional Measures Concerning Amounts Deemed to Be the Amount of Dividends or Similar Income
第二十五条（配当等の額とみなす金額に関する経過措置）
The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (iii)) apply to the amount of monies delivered to a corporation on or after the Effective Date through a distribution of monies by a corporation referred to in that paragraph, and with regard to the amount of monies delivered to a corporation before the Effective Date through a distribution of monies by a corporation referred to in Article 24, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern.
新法人税法第二十四条第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に同項の法人の金銭の分配により交付を受ける金銭の額について適用し、法人が施行日前に旧法人税法第二十四条第一項の法人の金銭の分配により交付を受けた金銭の額については、なお従前の例による。