Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
第四十八条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置）
The provisions of Article 9-4-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after April 1, 2016, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and with regard to the termination or partial cancellation, before that date, of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第九条の四の二第一項及び第二項の規定は、平成二十八年四月一日以後の同条第一項に規定する上場証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。