第五十四条（清算人等の第二次納税義務等に関する経過措置）
Supplementary Provisions, Article 54Transitional Measures Concerning Secondary Tax Liability of Liquidators, etc. and Other Matters
The provisions of the National Tax Collection Act as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (vii), (i) of the Supplementary Provisions) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding new-law trusts and trusts that have received the approval for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
第十条の規定（附則第一条第七号リに掲げる改正規定に限る。）による改正後の国税徴収法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。