Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
第百二条（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 (6) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a specified investment trust prescribed in that paragraph which is received by a corporation that dissolves on or after October 1, 2010, and the provisions then in force continue to govern the amount of distribution of proceeds from a specified investment trust prescribed in Article 68-3-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation which was received by a corporation that dissolved before that date.
新租税特別措置法第六十八条の三の三第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する特定投資信託の収益の分配の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十八条の三の三第六項に規定する特定投資信託の収益の分配の額については、なお従前の例による。