Supplementary Provisions, Article 104Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust
第百四条（特定投資信託に係る受託法人の課税の特例に関する経過措置）
The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (c)) apply to corporation tax for business years ending on or after the Effective Date of a Trust Corporation prescribed in that paragraph of a specified investment trust prescribed in that paragraph.
The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-3, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph.
旧租税特別措置法第六十八条の三の三第九項に規定する受託法人の平成二十八年四月一日前に開始した事業年度に係る同項に規定する国内源泉所得に係る所得の計算については、なお従前の例による。
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016.
内国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。
The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016.
外国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十一項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。