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Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十九条(租税特別措置法の一部改正に伴う経過措置)

The provisions of Article 68-3-2, paragraph (1) (limited to the parts concerning and ) of the Act on Special Measures Concerning Taxation as amended by the provisions of (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to corporation tax for business years ending on or after the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust (meaning a specified-purpose trust listed in ; the same applies hereinafter in this Article), prescribed in (limited to one to which the provisions of the New Act on Special Measures Concerning Taxation apply as a domestic corporation pursuant to the provisions of as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), and the provisions then in force continue to govern corporation tax for business years ending before the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust, prescribed in (limited to one to which the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) applied as a domestic corporation pursuant to the provisions of as applied mutatis mutandis pursuant to of the Former Act on Special Measures Concerning Taxation).

の規定による改正後の租税特別措置法(以下この条において「新租税特別措置法」という。)(ロ及びハ並びにイ及びロに係る部分に限る。)の規定は、特定目的信託(ホに掲げる特定目的信託をいう。以下この条において同じ。)に係るに規定する受託法人(において準用するの規定により内国法人として新租税特別措置法の規定を適用するものに限る。)の第二号施行日以後に終了する事業年度分の法人税について適用し、特定目的信託に係るに規定する受託法人(の規定による改正前の租税特別措置法(以下この条において「旧租税特別措置法」という。)において準用するの規定により内国法人として旧租税特別措置法の規定を適用したものに限る。)の第二号施行日前に終了した事業年度分の法人税については、なお従前の例による。

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