With regard to an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter in this paragraph referred to as "Investment Trust, etc."), the revenue of interest income or dividend income pertaining to proceeds distributed upon the termination of the trust (in the case of one pertaining to a merger of trusts of that Investment Trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the new trust pertaining to that merger of trusts (excluding money and other assets delivered as consideration based on a demand for purchase made by a beneficiary who opposes the merger of trusts) have been delivered to a beneficiary of that Investment Trust, etc.) or the partial cancellation of its trust contract is the portion of the amount paid, upon that termination of the trust or partial cancellation of the contract, to a person holding a beneficial interest in that Investment Trust, etc. that exceeds the amount entrusted with respect to that Investment Trust, etc. at the time of that termination of the trust or partial cancellation of the contract that pertains to that beneficial interest.
投資信託又は特定受益証券発行信託（以下この項において「投資信託等」という。）について信託の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は信託契約の一部の解約により分配される収益に係る利子所得又は配当所得の収入金額は、当該信託の終了又は当該契約の一部の解約により当該投資信託等の受益権を有する者に対し支払われる金額のうち、当該信託の終了又は当該契約の一部の解約の時において当該投資信託等について信託されている金額で当該受益権に係るものを超える部分の金額とする。