Supplementary Provisions, Article 17, paragraph (1)
第一項
The provisions of Article 224-4 of the new Income Tax Act apply to a transfer of a beneficial interest in a trust prescribed in Article 224-4 of the new Income Tax Act that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of a beneficial interest in a trust prescribed in Article 224-4 of the former Income Tax Act that was made before that date.
新所得税法第二百二十四条の四の規定は、附則第一条第九号に定める日以後に行われる新所得税法第二百二十四条の四に規定する信託受益権の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の四に規定する信託受益権の譲渡については、なお従前の例による。