Supplementary Provisions, Article 57Transitional Measures Concerning Application of the Act on Special Measures Concerning Taxation to Trustees, etc. of Trusts Subject to Corporate Taxation
第五十七条（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置）
The provisions of Article 2-2 of the Act on Special Measures Concerning Taxation as amended by Article 12 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) apply to a trust subject to corporate taxation prescribed in paragraph (1) of that Article that takes effect on or after the effective date of the Trust Act (for one that falls under a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including one that falls under a new-law trust).
第十二条の規定による改正後の租税特別措置法（以下附則第百三十三条までにおいて「新租税特別措置法」という。）第二条の二の規定は、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法人課税信託（遺言によってされた信託に該当するもの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、新法信託に該当するものを含む。）について適用する。