第二項
Supplementary Provisions, Article 24, paragraph (2)
新所得税法第二百二十四条の三（第二項第六号に係る部分に限る。）の規定は、信託法施行日以後に行われる同項に規定する株式等の譲渡について適用し、信託法施行日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡については、なお従前の例による。
The provisions of Article 224-3 of the New Income Tax Act (limited to the part concerning paragraph (2), item (vi)) apply to transfers of shares, etc. prescribed in that paragraph that are made on or after the effective date of the Trust Act, and the provisions then in force continue to govern transfers of shares, etc. prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act that were made before the effective date of the Trust Act.