第一項
Supplementary Provisions, Article 20, paragraph (1)
新所得税法第百八十一条第二項の規定は、信託法施行日以後に支払うべき同項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うべき旧所得税法第百八十一条第二項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 181, paragraph (2) of the New Income Tax Act apply to dividends, etc. prescribed in that paragraph that are to be paid on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends, etc. prescribed in Article 181, paragraph (2) of the Former Income Tax Act that are to be paid before the effective date of the Trust Act.