Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.
第六十三条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置）
The provisions of Article 9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of Article 9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
新租税特別措置法第九条の四第一項の規定は、同項各号に掲げる法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第一項各号に掲げる法人が信託法施行日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 9-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a domestic trust company prescribed in that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a trust company that is a domestic corporation prescribed in Article 9-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
新租税特別措置法第九条の四第二項の規定は、同項に規定する内国信託会社が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第二項に規定する内国法人である信託会社が信託法施行日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 9-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
The provisions of Article 9-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to specified domestic source income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.