Supplementary Provisions, Article 20Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
第二十条（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, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a return for a specified donation trust prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to a return for a specified donation trust prescribed in Article 4-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条の五第三項の規定は、施行日以後に提出する同項に規定する特定寄附信託申告書について適用し、施行日前に提出した旧租税特別措置法第四条の五第三項に規定する特定寄附信託申告書については、なお従前の例による。
The provisions of Article 4-5, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in a return for a specified donation trust prescribed in paragraph (3) of that Article and the matters to be stated in a copy of the contract document of the specified donation trust contract prescribed in that paragraph, made on or after the Effective Date to the business office or similar place prescribed in that paragraph of the trustee of the specified donation trust referred to in paragraph (3) of that Article.