Supplementary Provisions, Article 14, paragraph (1)
第一項
The provisions of Article 67-3 of the New Income Tax Act apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including a new-law trust).
新所得税法第六十七条の三の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用する。