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.