Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Trusts of Domestic Corporations
第百条（内国法人の特定外国信託に係る所得の課税の特例に関する経過措置）
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
旧租税特別措置法第六十六条の九の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。