Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from the Trust Property of an Investment Trust, etc. Undertaken by a Foreign Corporation as Trustee
第十九条(外国法人が引き受けた投資信託等の信託財産に係る利子等の課税の特例に関する経過措置)
The provisions of Article 306-2 (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 (1) 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 306-2 (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 131 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)