Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.
第五十五条(特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置)
The provisions then in force continue to govern specified domestic source income prescribed in Article 9-4, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive payment of before April 1, 2016.