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Supplementary Provisions, Article 10Transitional Measures Concerning Investments Similar to Preferred Investments, etc.

第十条（優先出資に類する出資等に関する経過措置）

Article 345, paragraph (2) (Investments Similar to Preferred Investments, etc.) of the New Order applies to the specified stock Investment Trusts prescribed in Article 224-3, paragraph (2), item (v) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.) of the Income Tax Act that are established on or after the Effective Date, and for the specified stock Investment Trusts prescribed in that item that were established before the Effective Date, the provisions then in force continue to govern.

新令第三百四十五条第二項（優先出資に類する出資等）の規定は、施行日以後に設定される所得税法第二百二十四条の三第二項第五号（株式等の譲渡の対価の受領者の告知）に規定する特定株式投資信託について適用し、施行日前に設定された同号に規定する特定株式投資信託については、なお従前の例による。