Supplementary Provisions, Article 7Transitional Measures for Vesting, etc. of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property
第七条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置）
The provisions of Article 2, item (xxix)-2, Article 12 and Article 37 of the New Corporation Tax Act (limited to the part concerning public interest trusts prescribed in paragraph (5) of that Article) apply to public interest trusts prescribed in that paragraph (including trusts that have received transition authorization) that take effect on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and with regard to public interest trusts prescribed in Article 1 of the Act on Charitable Trust prior to the amendment by the Act on Public Interest Trusts that took effect before that date (excluding those that have received transition authorization), except as provided for in the following Article, the provisions then in force continue to govern.