Supplementary Provisions, Article 19, paragraph (3)
第三項
The provisions of Article 224-4 of the New Income Tax Act apply to a transfer of a beneficial interest in a trust as prescribed in that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of a beneficial interest in a trust as prescribed in Article 224-4 of the Former Income Tax Act that was made before the effective date.
新所得税法第二百二十四条の四の規定は、施行日以後に行われる同条に規定する信託受益権の譲渡について適用し、施行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。