附 則
Supplementary Provisions
This Ministerial Order comes into effect as of the date of promulgation.
この省令は、公布の日から施行する。
The provisions of Article 5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to the Securities Investment Trust prescribed in that paragraph that is established on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern the Securities Investment Trust prescribed in Article 5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 that was established before that day.
第一条の規定による改正後の所得税法施行規則第五条第一項の規定は、この省令の施行の日以後に設定される同項に規定する証券投資信託について適用し、同日前に設定された第一条の規定による改正前の所得税法施行規則第五条第一項に規定する証券投資信託については、なお従前の例による。