Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from the Trust Property of an Investment Trust, etc. Undertaken by a Domestic Corporation as Trustee

The provisions of Article 300, paragraphs (2) through (14) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 300, paragraph (2) (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.