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.
specified Trust Subject to Corporate Taxationmachine translation
「特定法人課税信託」
A trust subject to corporate taxation, set up by the company issuing shares held in it (or by related persons), whose beneficiaries are to be officers or employees of that company chosen by length of service, performance or similar criteria.
Defined inArticle 67-3, paragraph (4), item (i)· applies only in this paragraph
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 13 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 13 of 2025, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)