第一項
Supplementary Provisions, Article 17, paragraph (1)
新所得税法第百六十一条第五号及び第百六十九条第二号の規定は、信託法施行日以後に支払を受けるべき新所得税法第百六十一条第五号に規定する配当等について適用し、信託法施行日前に支払を受けるべき旧所得税法第百六十一条第五号に規定する配当等については、なお従前の例による。
The provisions of Article 161, item (v) and Article 169, item (ii) of the New Income Tax Act apply to dividends, etc. prescribed in Article 161, item (v) of the New Income Tax Act 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, etc. prescribed in Article 161, item (v) of the Former Income Tax Act that are to be received before the effective date of the Trust Act.