Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
第七十三条（特定投資信託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 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified investment trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified investment trust prescribed in that paragraph.
The provisions of Article 68-3-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified investment trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).