Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions of Article 24 of the New Income Tax Act apply to dividends, etc. prescribed in paragraph (1) of that Article that are to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends, etc. prescribed in Article 24, paragraph (1) of the Former Income Tax Act that are to be received before the effective date of the Trust Act.
新所得税法第二十四条の規定は、信託法施行日以後に支払を受けるべき同条第一項に規定する配当等について適用し、信託法施行日前に支払を受けるべき旧所得税法第二十四条第一項に規定する配当等については、なお従前の例による。