Supplementary Provisions, Article 123Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Consolidated Corporations
第百二十三条（連結法人の特定外国信託に係る所得の課税の特例に関する経過措置）
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。