Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
第六十四条（外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置）
The provisions of Article 9-5-2 of the New Act on Special Measures Concerning Taxation apply to distributions of profits of a foreign special purpose trust prescribed in paragraph (1) of that Article (limited to those pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) or distributions of proceeds of a foreign special investment trust (limited to those pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) which a nonresident or a foreign corporation is to receive on or after the effective date of the Trust Act.