Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates Pertaining to Specified Trusts
第三十一条（特定信託に係る国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 68-3-5, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the date specified in that item arrives on or after the Effective Date, and with regard to the period during which an assessment and determination prescribed in that paragraph may be made for corporation tax for which the date specified in Article 68-3-5, paragraph (15), item (ii) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十八条の三の五第十五項第二号の規定は、施行日以後に同号に定める日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十八条の三の五第十五項第二号に定める日が到来した法人税に係る同項に規定する賦課決定をすることができる期間については、なお従前の例による。