Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Exclusion from Gross Profit, etc. of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts
第九十五条（特定株式投資信託の収益の分配に係る受取配当等の益金不算入等の特例に関する経過措置）
The provisions of Article 67-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to distributions of proceeds of a specified stock investment trust prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
新租税特別措置法第六十七条の六第一項の規定は、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株式投資信託の収益の分配について適用し、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六十七条の六第一項に規定する特定株式投資信託の収益の分配については、なお従前の例による。