第十項
Supplementary Provisions, Article 19, paragraph (10)
新所得税法第百八十条の二第三項及び第四項の規定は、外国法人がその引き受けた同条第三項に規定する集団投資信託の信託財産について信託法施行日以後に納付すべき同項に規定する所得税の額について適用し、信託会社がその引き受けた旧所得税法第百八十条の二第二項に規定する合同運用信託又は投資信託の信託財産について信託法施行日前に納付すべき同項に規定する所得税の額については、なお従前の例による。
The provisions of Article 180-2, paragraphs (3) and (4) of the new Income Tax Act apply to the amount of income tax prescribed in paragraph (3) of that Article that is to be paid on or after the effective date of the Trust Act with regard to the trust property of a collective Investment Trust prescribed in that paragraph that a Foreign Corporation has accepted, and the provisions then in force continue to govern the amount of income tax prescribed in Article 180-2, paragraph (2) of the former Income Tax Act that is to be paid before the effective date of the Trust Act with regard to the trust property of a Jointly Managed Trust or Investment Trust prescribed in that paragraph that a trust company has accepted.