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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 before the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the Trust Corporation prescribed in of a specified-purpose trust prescribed in is to receive payment of before April 1, 2016.

の規定による改正前の租税特別措置法(以下「旧租税特別措置法」という。)に規定する特定目的信託のに規定する受託法人が平成二十八年四月一日前に支払を受けるべきに規定する特定国内源泉所得については、なお従前の例による。

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