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Supplementary Provisions, Article 19, paragraph (2)

第二項

The provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (1) of the Former Income Tax Act that a trust company is to receive with regard to a specified-purpose trust prescribed in item (i) of that paragraph (excluding one falling under a new-law trust).

信託会社が旧所得税法第百七十六条第一項第一号に規定する特定目的信託新法信託に該当するものを除く。)につき支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。

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