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Supplementary Provisions, Article 1, paragraph (1), item (viii), (c)
第十二条中租税特別措置法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分を除く。）、同法第三条の三第一項の改正規定、同条第六項の改正規定、同法第四条第一項の改正規定、同法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分に限る。）、同法第五条の二第二項の改正規定（「振替国債」の下に「及び振替地方債」を加える部分を除く。）、同条第五項第七号の改正規定、同条第十四項第一号の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、同法第六条第八項の改正規定、同条第九項第二号ロの改正規定、同法第八条の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分を除く。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第八条の五の改正規定（同条第四項に係る部分を除く。）、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分に限る。）、同法第九条の三第一項の改正規定、同法第九条の四第一項第一号の改正規定、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第九条の五（見出しを含む。）の改正規定、同法第九条の六第一項の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第二十九条の二の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第三十七条の十の改正規定（同条第一項に係る部分、同条第二項に係る部分（同項第六号に係る部分を除く。）及び同条第三項第四号に係る部分に限る。）、同法第三十七条の十の二第一項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分並びに同項第四号中「第四項」を「第四項各号」に改め、同項第七号を同項第八号とし、同項第六号を同項第七号とし、同項第五号中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第六号とし、同項第四号の次に一号を加える部分を除く。）、同法第三十七条の十一の三の改正規定（同条第一項に係る部分、同条第三項第一号中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び同項第二号中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。）、同法第三十七条の十一の四の改正規定（同条第二項に係る部分及び同条第五項に係る部分を除く。）、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二第一項の改正規定、同法第三十七条の十三の三第一項の改正規定（同項中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第三十七条の十四第一項の改正規定（同項第三号中「第四項」を「第四項各号」に改め、同項第六号を同項第七号とし、同項第五号を同項第六号とし、同項第四号中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第三十七条の十五の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第九項の改正規定、同法第四十一条の十四の改正規定、同法第四十二条の二第四項第二号イの改正規定、同法第六十二条の三第二項第一号ロ（２）の改正規定（「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第六十七条の十四第一項第一号の改正規定、同項第二号ホの改正規定、同法第六十七条の十五第一項の改正規定、同条第二項の改正規定、同条第三項の表第二条第十号の項の改正規定、同条第四項の表第五十七条の十第一項の項の改正規定、同法第六十八条の三の三第一項第一号の改正規定、同法第六十八条の三の四第一項第一号の改正規定、同法第六十九条の五第二項第一号の改正規定、同項第三号及び第五号の改正規定、同法第八十三条の三の改正規定並びに同法第九十一条の四の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）並びに附則第八十五条及び第百三十四条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。）、同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分を除く。）、同法附則第十条第二項の改正規定及び同条第十五項に後段として次のように加える改正規定
in Article 12, the provision amending Article 3-2 of the Act on Special Measures Concerning Taxation (excluding the part changing "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (1) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 4, paragraph (1) of that Act, the provision amending Article 4-2, paragraph (1) of that Act (limited to the part changing "Securities companies" to "financial instruments business operators"), the provision amending Article 5-2, paragraph (2) of that Act (excluding the part adding "and book-entry transfer local government bonds" after "book-entry transfer national government bonds"), the provision amending paragraph (5), item (vii) of that Article, the provision amending paragraph (14), item (i) of that Article (limited to the part changing "Securities companies, etc." to "financial instruments business operators, etc."), the provision amending Article 6, paragraph (8) of that Act, the provision amending paragraph (9), item (ii), (b) of that Article, the provision amending Article 8 of that Act, the provision amending Article 8-2, paragraph (1) of that Act (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 8-5 of that Act (excluding the part concerning paragraph (4) of that Article), the provision amending Article 9, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending Article 9-3, paragraph (1) of that Act, the provision amending Article 9-4, paragraph (1), item (i) of that Act, the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 9-5 of that Act (including its heading), the provision amending Article 9-6, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending Article 29-2 of that Act, the provision amending Article 32, paragraph (2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10 of that Act (limited to the part concerning paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part concerning item (vi) of that paragraph) and the part concerning paragraph (3), item (iv) of that Article), the provision amending Article 37-10-2, paragraph (1) of that Act, the provision amending Article 37-11, paragraph (1) of that Act (excluding the part changing "December 31, 2007" to "December 31, 2008" in that paragraph, the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock Investment Trusts prescribed in Article 3-2)" after "stock, etc. Securities Investment Trusts", and the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iv) of that paragraph, renumbering item (vii) of that paragraph as item (viii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in item (v) of that paragraph and renumbering that item as item (vi) of that paragraph, and adding one item after item (iv) of that paragraph), the provision amending Article 37-11-3 of that Act (excluding the part concerning paragraph (1) of that Article, the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in paragraph (3), item (i) of that Article, and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in item (ii) of that paragraph), the provision amending Article 37-11-4 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (5) of that Article), the provision amending Article 37-13, paragraph (1), item (iii) of that Act, the provision amending Article 37-13-2, paragraph (1) of that Act, the provision amending Article 37-13-3, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009" in that paragraph), the provision amending Article 37-14, paragraph (1) of that Act (excluding the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, renumbering item (v) of that paragraph as item (vi) of that paragraph, adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in item (iv) of that paragraph and renumbering that item as item (v) of that paragraph, and adding one item after item (iii) of that paragraph), the provision amending Article 37-15 of that Act, the provision amending Article 41-9, paragraph (2) of that Act, the provision amending Article 41-12, paragraph (9) of that Act, the provision amending Article 41-14 of that Act, the provision amending Article 42-2, paragraph (4), item (ii), (a) of that Act, the provision amending Article 62-3, paragraph (2), item (i), (b)(2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 67-14, paragraph (1), item (i) of that Act, the provision amending item (ii), (e) of that paragraph, the provision amending Article 67-15, paragraph (1) of that Act, the provision amending paragraph (2) of that Article, the provision amending the row for Article 2, item (x) in the table in paragraph (3) of that Article, the provision amending the row for Article 57-10, paragraph (1) in the table in paragraph (4) of that Article, the provision amending Article 68-3-3, paragraph (1), item (i) of that Act, the provision amending Article 68-3-4, paragraph (1), item (i) of that Act, the provision amending Article 69-5, paragraph (2), item (i) of that Act, the provision amending items (iii) and (v) of that paragraph, the provision amending Article 83-3 of that Act and the provision amending Article 91-4 of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and 134 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending paragraph (5) of that Article (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'"), the provision amending Article 10, paragraph (2) of the Supplementary Provisions of that Act and the provision adding the following as the second sentence of paragraph (15) of that Article;