Supplementary Provisions, Article 19Transitional Measures for Special Provisions on Taxation of Interest, etc. Related to Trust Property
第十九条（信託財産に係る利子等の課税の特例に関する経過措置）
The provisions of Article 176, paragraph (1) of the new Income Tax Act apply to interest, etc. or dividends, etc. prescribed in paragraph (1) of that Article that a domestic trust company prescribed in that paragraph (hereinafter referred to as a "domestic trust company" up to paragraph (4)) is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (1) of the former Income Tax Act that a trust company prescribed in that paragraph (hereinafter referred to as a "trust company" up to paragraph (5)) is to receive before the effective date of the Trust Act with regard to a Securities Investment Trust prescribed in item (i) of that paragraph.
The provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (1) of the Former Income Tax Act that a trust company is to receive with regard to a specified-purpose trust prescribed in item (i) of that paragraph (excluding one falling under a new-law trust).
The provisions of Article 176, paragraph (2) of the New Income Tax Act apply to interest, etc. or dividends, etc. prescribed in that paragraph that a domestic trust company is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (1) of the Former Income Tax Act that a trust company is to receive before the effective date of the Trust Act with regard to a trust set forth in item (ii) of that paragraph.
新所得税法第百七十六条第二項の規定は、内国信託会社が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、信託会社が信託法施行日前に旧所得税法第百七十六条第一項第二号に掲げる信託につき支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 176, paragraph (2) of the New Income Tax Act apply to distributions of profits prescribed in that paragraph that a domestic trust company is to receive on or after January 1, 2008, and the provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 176, paragraph (2) of the Former Income Tax Act that a trust company is to receive before that date.
新所得税法第百七十六条第二項の規定は、内国信託会社が平成二十年一月一日以後に支払を受けるべき同項に規定する利益の分配について適用し、信託会社が同日前に支払を受けるべき旧所得税法第百七十六条第二項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 176, paragraphs (3) and (4) of the new Income Tax Act apply to the amount of income tax prescribed in paragraph (3) of that Article that is to be paid on or after the effective date of the Trust Act with regard to the trust property of a collective Investment Trust prescribed in that paragraph that a Domestic Corporation has accepted, and the provisions then in force continue to govern the amount of income tax prescribed in Article 176, paragraph (2) of the former Income Tax Act that is to be paid before the effective date of the Trust Act with regard to the trust property of a Jointly Managed Trust or Investment Trust prescribed in that paragraph that a trust company has accepted.
The provisions of Article 180-2, paragraph (1) of the new Income Tax Act apply to domestic source income prescribed in that paragraph that a foreign trust company prescribed in that paragraph (hereinafter referred to as a "foreign trust company" in this Article) is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 180-2, paragraph (1) of the former Income Tax Act that a trust company prescribed in that paragraph (hereinafter referred to as a "trust company" in this Article) is to receive before the effective date of the Trust Act with regard to a trust prescribed in that paragraph (limited to a Securities Investment Trust prescribed in Article 176, paragraph (1), item (i) of the former Income Tax Act) that has been entrusted to a business office prescribed in that paragraph (hereinafter referred to as a "business office" in this Article) located in Japan.
The provisions then in force continue to govern domestic source income prescribed in Article 180-2, paragraph (1) of the Former Income Tax Act that a trust company is to receive with regard to a trust prescribed in Article 180-2, paragraph (1) of the Former Income Tax Act (limited to a specified-purpose trust prescribed in Article 176, paragraph (1), item (i) of the Former Income Tax Act, and excluding one falling under a new-law trust) that has been entrusted to a business office located in Japan.
The provisions of Article 180-2, paragraph (2) of the New Income Tax Act apply to domestic source income prescribed in that paragraph that a foreign trust company is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 180-2, paragraph (1) of the Former Income Tax Act that a trust company is to receive before the effective date of the Trust Act with regard to a trust prescribed in Article 180-2, paragraph (1) of the Former Income Tax Act (limited to a trust set forth in Article 176, paragraph (1), item (ii) of the Former Income Tax Act) that has been entrusted to a business office located in Japan.
The provisions of Article 180-2, paragraph (2) of the New Income Tax Act apply to domestic source income prescribed in that paragraph (limited to domestic source income set forth in Article 161, item (xii) of the New Income Tax Act) that a foreign trust company is to receive on or after January 1, 2008, and the provisions then in force continue to govern domestic source income prescribed in Article 180-2, paragraph (2) of the Former Income Tax Act that a trust company is to receive before that date.
新所得税法第百八十条の二第二項の規定は、外国信託会社が平成二十年一月一日以後に支払を受けるべき同項に規定する国内源泉所得（新所得税法第百六十一条第十二号に掲げる国内源泉所得に限る。）について適用し、信託会社が同日前に支払を受けるべき旧所得税法第百八十条の二第二項に規定する国内源泉所得については、なお従前の例による。
The provisions of Article 180-2, paragraphs (3) and (4) of the new Income Tax Act apply to the amount of income tax prescribed in paragraph (3) of that Article that is to be paid on or after the effective date of the Trust Act with regard to the trust property of a collective Investment Trust prescribed in that paragraph that a Foreign Corporation has accepted, and the provisions then in force continue to govern the amount of income tax prescribed in Article 180-2, paragraph (2) of the former Income Tax Act that is to be paid before the effective date of the Trust Act with regard to the trust property of a Jointly Managed Trust or Investment Trust prescribed in that paragraph that a trust company has accepted.