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Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation of the Amount of Income Relating to Trusts
第五条（信託に係る所得の金額の計算に関する経過措置）
The provisions of Article 67-3 (limited to the part concerning paragraphs (3) and (4)) of the new Income Tax Act apply to a specified Trust Subject to Corporate Taxation as prescribed in paragraph (4), item (i) of that Article that takes effect on or after the effective date.
新所得税法第六十七条の三（第三項及び第四項に係る部分に限る。）の規定は、施行日以後に効力が生ずる同項第一号に規定する特定法人課税信託について適用する。