Supplementary Provisions, Article 53Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第五十三条（国税通則法の一部改正に伴う経過措置）
The provisions of the Act on General Rules for National Taxes as amended by the provisions of Article 9 (limited to the amending provisions set forth in Article 1, item (vii), (h) of the Supplementary Provisions) apply to a trust that takes effect on or after the Trust Act effective date (for a trust created by will, limited to one for which the will was made on or after the Trust Act effective date, and including a new-Act trust), and the provisions then in force continue to govern a trust that took effect before the Trust Act effective date (for a trust created by will, including one for which the will was made before the Trust Act effective date, and excluding a new-Act trust and a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
第九条の規定（附則第一条第七号チに掲げる改正規定に限る。）による改正後の国税通則法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び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を受けたものを除く。）については、なお従前の例による。