Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Financial Instruments Business Operators, etc. That Have Purchased Beneficial Interests in Publicly Offered Securities Investment Trusts for Shares and Similar Interests
第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置）
The provisions of Article 9-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in Article 9-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that took place before the Effective Date.
新租税特別措置法第九条の五第一項の規定は、施行日以後の同項に規定する公募株式等証券投資信託の終了又は一部の解約について適用し、施行日前の旧租税特別措置法第九条の五第一項に規定する公募株式等証券投資信託の終了又は一部の解約については、なお従前の例による。