1 article
Article 27Distributions of Proceeds of Open-Ended Securities Investment Trusts Treated as Nontaxable
第二十七条（オープン型の証券投資信託の収益の分配のうち非課税とされるもの）
The items specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act are special distributions made, under the contract of an Open-Ended Securities Investment Trust, as proceeds pertaining solely to the proceeds adjustment amount.
法第九条第一項第十一号（非課税所得）に規定する政令で定めるものは、オープン型の証券投資信託の契約に基づき収益調整金のみに係る収益として分配される特別分配金とする。
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