Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
第四十九条（外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置）
With regard to distributions of profits of foreign special purpose trusts and distributions of proceeds of foreign special investment trusts prescribed in Article 9-6, paragraphs (1) through (4) of the Former Act on Special Measures Concerning Taxation that a nonresident or foreign corporation referred to in those provisions is to receive before April 1, 2016, the provisions then in force continue to govern.
旧租税特別措置法第九条の六第一項から第四項までの非居住者又は外国法人が平成二十八年四月一日前に支払を受けるべきこれらの規定に規定する外国特定目的信託の利益の分配及び外国特定投資信託の収益の分配については、なお従前の例による。