Supplementary Provisions, Article 129Transitional Measures Concerning Special Provisions on Taxation on Distribution of Profits from Foreign Special Purpose Trusts
第百二十九条（外国特定目的信託の利益の分配に係る課税の特例に関する経過措置）
The provisions of Article 68-110, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profits from a foreign special purpose trust prescribed in that paragraph (limited to that pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act Effective Date.
新租税特別措置法第六十八条の百十第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が信託法施行日以後に受けるべき同項に規定する外国特定目的信託の利益の分配の額（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の二第一項に規定する特定目的信託（新法信託を含む。）に係るものに限る。）について適用する。