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Supplementary Provisions, Article 53Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Calculation Period of a Specified Trust
第五十三条（特定信託の各計算期間の所得に対する法人税の税率に関する経過措置）
The provisions of Article 82-4 of the New Corporation Tax Act apply to corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust commencing on or after January 1, 2007, and with regard to corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before that date, the provisions then in force continue to govern.
新法人税法第八十二条の四の規定は、特定信託の受託者である法人の平成十九年一月一日以後に開始する計算期間の所得に対する法人税について適用し、特定信託の受託者である法人の同日前に開始した計算期間の所得に対する法人税については、なお従前の例による。
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