Supplementary Provisions, Article 19, paragraph (3)
第三項
The provisions of Article 176, paragraph (2) of the New Income Tax Act apply to interest, etc. or dividends, etc. prescribed in that paragraph that a domestic trust company is to receive on or after the effective date of the Trust Act, and 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 before the effective date of the Trust Act with regard to a trust set forth in item (ii) of that paragraph.
新所得税法第百七十六条第二項の規定は、内国信託会社が信託法施行日以後に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適用し、信託会社が信託法施行日前に旧所得税法第百七十六条第一項第二号に掲げる信託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。