1 article
Supplementary Provisions, Article 24Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
第二十四条（特定寄附信託の利子所得の非課税に関する経過措置）
The provisions of Article 4-5 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in paragraph (1) of that Article arising from the trust property of a trust created under a specified donation trust contract prescribed in paragraph (2) of that Article that a resident concludes on or after the Effective Date.
新租税特別措置法第四条の五の規定は、居住者が施行日以後に締結する同条第二項に規定する特定寄附信託契約に基づき設定された信託の信託財産につき生ずる同条第一項に規定する利子等について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.