Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust
第五十二条（特定目的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 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a Trust Corporation prescribed in Article 68-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a specified-purpose trust prescribed in that paragraph for business years that ended before the Effective Date.