Supplementary Provisions, Article 9Transitional Measures Concerning Income Tax on Income Arising from the Right to Receive a Distribution of Profits Based on a Silent Partnership Contract, etc.

For income arising from the management or holding, before the Effective Date, of a right to receive a distribution of profits listed in Article 280, paragraph (1), item (iv) (Income from Assets in Japan) of the Former Order, the provisions then in force continue to govern.