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Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations

第百六条(投資法人に係る課税の特例に関する経過措置)

The provisions then in force continue to govern the case where a real estate investment corporation prescribed in of the Former Act on Special Measures Concerning Taxation acquired, before the Effective Date, preferred equity investment certificates prescribed in of a special purpose company prescribed in .

に規定する不動産投資法人が施行日前にに規定する特定目的会社のに規定する優先出資証券を取得した場合については、なお従前の例による。

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