Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
第二十一条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置）
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2016, and the provisions then in force continue to govern the termination or partial cancellation of a securities investment trust prescribed in Article 4-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation before that date.
新租税特別措置法第四条の四第三項の規定は、平成二十八年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用し、同日前の旧租税特別措置法第四条の四第三項に規定する証券投資信託の終了又は一部の解約については、なお従前の例による。