Supplementary Provisions, Article 111Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust, etc.
第百十一条（特定目的信託等に係る受託法人の課税の特例に関する経過措置）
The provisions of Article 68-3-2 of the New Act on Special Measures Concerning Taxation apply to a specified-purpose trust prescribed in paragraph (1) of that Article (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.
新租税特別措置法第六十八条の三の二の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する特定目的信託（新法信託を含む。）について適用する。
The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified-purpose trust prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.
信託法施行日前に効力が生じた旧租税特別措置法第六十八条の三の三第一項に規定する特定目的信託（新法信託を除く。）の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。
The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation apply to a specified investment trust prescribed in paragraph (1) of that Article (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.
新租税特別措置法第六十八条の三の三の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する特定投資信託（新法信託を含む。）について適用する。
The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified investment trust prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.
信託法施行日前に効力が生じた旧租税特別措置法第六十八条の三の四第一項に規定する特定投資信託（新法信託を除く。）の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。