第一項
Supplementary Provisions, Article 10, paragraph (1)
新所得税法第三十六条第三項の規定は、信託法施行日以後に支払を受けるべき同項に規定する剰余金の配当又は収益の分配について適用し、信託法施行日前に支払を受けるべき旧所得税法第三十六条第三項に規定する剰余金の配当又は収益の分配については、なお従前の例による。
The provisions of Article 36, paragraph (3) of the New Income Tax Act apply to dividends of surplus or distributions of proceeds prescribed in that paragraph that are to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends of surplus or distributions of proceeds prescribed in Article 36, paragraph (3) of the Former Income Tax Act that are to be received before the effective date of the Trust Act.