Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents
第八十二条（居住者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）
With regard to the amount of applicable retained income prescribed in Article 40-7, 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 effective date of the Trust Act, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
旧租税特別措置法第四十条の七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。