第一項
Supplementary Provisions, Article 15, paragraph (1)
新所得税法第九十二条の規定は、居住者が信託法施行日以後に同条第一項に規定する配当所得を有することとなる場合について適用し、居住者が信託法施行日前に旧所得税法第九十二条第一項に規定する配当所得を有することとなった場合については、なお従前の例による。
The provisions of Article 92 of the new Income Tax Act apply in the case where a Resident comes to have dividend income prescribed in paragraph (1) of that Article on or after the effective date of the Trust Act, and the provisions then in force continue to govern the case where a Resident came to have dividend income prescribed in Article 92, paragraph (1) of the former Income Tax Act before the effective date of the Trust Act.