Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc.
第三十条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置）
The provisions of Article 9-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of listed securities investment trusts, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the termination or partial cancellation of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第九条の四の二第一項の規定は、施行日以後の同項に規定する上場証券投資信託等の終了又は一部の解約について適用し、施行日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。