Supplementary Provisions, Article 10
第十条
The provisions of Article 72-78, paragraph (1), the proviso to Article 72-80, paragraph (1) and Article 72-80-2 of the Local Tax Act as amended by the provisions set forth in Article 1, item (x) of the Supplementary Provisions apply to a public interest trust prescribed in the proviso to Article 72-80, paragraph (1) that takes effect on or after the Item 10 Effective Date (including a trust that has received transition authorization), and the provisions then in force continue to govern a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to amendment by the Act on Public Interest Trusts that took effect before the Item 10 Effective Date (excluding a trust that has received transition authorization).
附則第一条第十号に掲げる規定による改正後の地方税法第七十二条の七十八第一項、第七十二条の八十第一項ただし書及び第七十二条の八十の二の規定は、十号施行日以後に効力が生ずる同項ただし書に規定する公益信託（移行認可を受けた信託を含む。）について適用し、十号施行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。
Item 10 Effective Datemachine translation
「十号施行日」
The date the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect, on which the provisions listed in Article 1, item 10 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
Short name set inSupplementary Provisions, Article 8, paragraph (5)· applies only in this paragraph and in Supplementary Provisions, Article 10
transition authorisationmachine translation
「移行認可」
Authorisation under Article 4, paragraph (1) of the supplementary provisions of the law on public-interest trusts (公益信託に関する法律) for a trust set up under the earlier Act on Charitable Trust; a trust that has it is treated as a public-interest trust under the new rules.
Short name set inSupplementary Provisions, Article 8, paragraph (5)· applies only in this paragraph and in Supplementary Provisions, Article 10