Supplementary Provisions, Article 6Transitional Measures Regarding Written Notices of Distributions of Proceeds, etc. of Open-Ended Securities Investment Trusts

The provisions of Article 92, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the distribution of proceeds prescribed in the items of Article 225, paragraph (2) of the Income Tax Act, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is on or after the Effective Date, and the provisions then in force continue to govern the distribution of proceeds prescribed in the items of that paragraph, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is before the Effective Date.