Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
第九条（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 (3) of the new Income Tax Act apply to distributions of proceeds prescribed in that paragraph that are paid on or after January 1, 2020, and the provisions then in force continue to govern distributions of proceeds prescribed in Article 176, paragraph (3) of the former Income Tax Act that were paid before that date.
新所得税法第百七十六条第三項の規定は、令和二年一月一日以後に支払われる同項に規定する収益の分配について適用し、同日前に支払われた旧所得税法第百七十六条第三項に規定する収益の分配については、なお従前の例による。
The provisions of Article 180-2, paragraph (3) of the new Income Tax Act apply to distributions of proceeds prescribed in that paragraph that are paid on or after January 1, 2020, and the provisions then in force continue to govern distributions of proceeds prescribed in Article 180-2, paragraph (3) of the former Income Tax Act that were paid before that date.
新所得税法第百八十条の二第三項の規定は、令和二年一月一日以後に支払われる同項に規定する収益の分配について適用し、同日前に支払われた旧所得税法第百八十条の二第三項に規定する収益の分配については、なお従前の例による。