第六項
Supplementary Provisions, Article 5, paragraph (6)
施行日から平成二十一年十二月三十一日までの間における新所得税法第二百二十四条の三第四項、第二百二十五条第一項（第十号に係る部分に限る。）及び第二百二十八条第二項の規定の適用については、新所得税法第二百二十四条の三第四項中「株式等証券投資信託、非公社債等投資信託若しくは特定受益証券発行信託の終了若しくは一部の解約又は特定受益証券発行信託に係る信託の分割」とあるのは「株式等証券投資信託でその設定に係る受益権の募集が公募（第二条第一項第十五号の三（定義）に規定する公募をいう。）により行われたものの終了又は一部の解約」と、「同項」とあるのは「第一項」とする。
With regard to the application of Article 224-3, paragraph (4), Article 225, paragraph (1) (limited to the part concerning item (x)), and Article 228, paragraph (2) of the new Income Tax Act during the period from the effective date to December 31, 2009, the phrase "the termination or partial cancellation of a Securities Investment Trust for shares and similar interests, a non-bond Investment Trust, or a Specified Trust That Issues Beneficiary Certificates, or the trust split in connection with a Specified Trust That Issues Beneficiary Certificates" in Article 224-3, paragraph (4) of the new Income Tax Act is deemed to be replaced with "the termination or partial cancellation of a Securities Investment Trust for shares and similar interests for which the offering of the beneficial interests created upon its establishment was made through a public offering (meaning a public offering as prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions))", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)".