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Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Exclusion from Gross Profit of Dividends Received, etc.

第三十四条(受取配当等の益金不算入の特例に関する経過措置)

The provisions of Article 67-6 of the New Act apply to distributions of proceeds of specified stock investment trusts prescribed in that a corporation receives on or after the Effective Date.

の規定は、法人が施行日以後に支払を受けるに規定する特定株式投資信託の収益の分配について適用する。

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