Supplementary Provisions, Article 15Transitional Measures regarding Calculation of Income from the Establishment of Trusts
第十五条（信託の設定についての所得の計算に関する経過措置）
The provisions then in force continue to govern the transfer of the assets prescribed in Article 185, paragraph (1) (Calculation of Income from the Establishment of Trusts) of the Former Order and the shares prescribed in paragraph (2) of that Article that an individual makes under the trust contract of a trust that took effect before the Effective Date of the Trust Act (excluding new-law trusts).
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 82 of 2007 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Trust Actmachine translation
「信託法施行日」
The day set in Article 1, item (v) of the supplementary provisions (附則) of Cabinet Order No. 82 of 2007: the day the Trust Act (Act No. 108 of 2006) came into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
new-law trustmachine translation
「新法信託」
In Article 5 of the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, a trust made a new-law trust, as defined in Article 3, paragraph (1) of Act No. 109 of 2006 (the Act arranging related laws on the coming into effect of the Trust Act), by that paragraph or the other provisions of that Act the sentence lists.
Short name set inSupplementary Provisions, Article 5, paragraph (1)