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Supplementary Provisions, Article 2, paragraph (1)

第一項

The provisions of Article 11, paragraph (2) (limited to the part concerning a public interest trust prescribed in that paragraph) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to a public interest trust prescribed in that paragraph (including a trust that has received transition authorisation as prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (hereinafter referred to as "transition authorisation")) that takes effect on or after the date specified in item (ix) of the preceding Article, and the provisions then in force continue to govern a charitable trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) prior to the amendment by the Act on Public Interest Trusts (excluding one that has received transition authorisation) that took effect before that date.

第一条の規定による改正後の所得税法(以下「新所得税法」という。)第十一条第二項同項に規定する公益信託に係る部分に限る。)の規定は、前条第九号に定める日以後に効力が生ずる同項に規定する公益信託(公益信託に関する法律附則第四条第一項に規定する移行認可(以下「移行認可」という。)を受けた信託を含む。)について適用し、同日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律(大正十一年法律第六十二号)第一条に規定する公益信託(移行認可を受けたものを除く。)については、なお従前の例による。

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