Supplementary Provisions, Article 19, paragraph (4)
第四項
The provisions of Article 176, paragraph (2) of the New Income Tax Act apply to distributions of profits prescribed in that paragraph that a domestic trust company is to receive on or after January 1, 2008, and the provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (2) of the Former Income Tax Act that a trust company is to receive before that date.
新所得税法第百七十六条第二項の規定は、内国信託会社が平成二十年一月一日以後に支払を受けるべき同項に規定する利益の分配について適用し、信託会社が同日前に支払を受けるべき旧所得税法第百七十六条第二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。