Supplementary Provisions, Article 101Transitional Measures Concerning Special Provisions, etc. on Taxation of the Trust Corporation of a Specified-Purpose Trust
第百一条（特定目的信託に係る受託法人の課税の特例等に関する経過措置）
The provisions then in force continue to govern the amount of distributions of profits referred to in Article 68-3-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to specified-purpose trusts referred to in that paragraph that were paid before January 1, 2020.
令和二年一月一日前に支払われた旧租税特別措置法第六十八条の三の二第四項の特定目的信託に係る同項の利益の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 referred to in Article 68-3-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to specified investment trusts referred to in that paragraph that were paid before January 1, 2020.
令和二年一月一日前に支払われた旧租税特別措置法第六十八条の三の三第四項の特定投資信託に係る同項の収益の分配の額については、なお従前の例による。