Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions of Article 176, paragraphs (2) and (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the new Act apply to distributions of profits prescribed in paragraph (2) of that Article that are payable on or after the effective date, and the provisions then in force continue to govern such distributions of profits that are payable before that date.
新法第百七十六条第二項及び第三項（信託財産に係る利子等の課税の特例）の規定は、施行日以後に支払うべき同条第二項に規定する収益の分配について適用し、同日前に支払うべき当該収益の分配については、なお従前の例による。