Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates Related to Specified Trusts
第百二十五条（特定信託に係る国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 68-3-5, paragraph (6) of the New Act on Special Measures Concerning Taxation apply in the case where a reassessment prescribed in Article 2, item (xliii) of the Corporation Tax Act (hereinafter referred to as a "reassessment" in this Article) or a determination prescribed in Article 2, item (xliv) of that Act (hereinafter referred to as a "determination" in this Article) is made with regard to the amount of income or the amount of loss of a specified trust for a calculation period beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a reassessment or determination is made with regard to the amount of income or the amount of loss of a specified trust for a calculation period that began before the Effective Date.
新租税特別措置法第六十八条の三の五第六項の規定は、特定信託の施行日以後に開始する計算期間の所得の金額又は欠損金額について法人税法第二条第四十三号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十四号に規定する決定（以下この条において「決定」という。）をする場合について適用し、特定信託の施行日前に開始した計算期間の所得の金額又は欠損金額について更正又は決定をする場合については、なお従前の例による。