Supplementary Provisions, Article 7Transitional Measures Concerning Trust Accounting Statements

In the application of the provisions of Article 96 of the New Regulation in the case where Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act applies, the phrase "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act" in item (vii), (c) of paragraph (1) of that Article is deemed to be replaced with "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act or specified public interest trust prescribed in Article 3, paragraph (1) (Transitional Measures Regarding Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "that public interest trust" is deemed to be replaced with "that public interest trust or specified public interest trust".