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Supplementary Provisions, Article 2Transitional Measures Concerning Revenue from Distributions of Proceeds of Investment Trusts, etc.

第二条(投資信託等の収益の分配に係る収入金額に関する経過措置)

The provisions of Article 59, paragraph (1) (Revenue Pertaining to Distributions of Proceeds of Investment Trusts, etc.) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the termination of the trust or partial cancellation of the trust contract, prescribed in that paragraph, of Investment Trusts, etc. prescribed in that paragraph on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the termination of the Securities Investment Trust or partial cancellation of the Securities Investment Trust contract, prescribed in , of an Open-Ended Securities Investment Trust under prior to amendment (hereinafter referred to as the "Former Order"), and the termination of the trust or partial cancellation of the trust contract, prescribed in , of Investment Trusts, etc. prescribed in , before the Effective Date.

改正後の所得税法施行令(以下「新令」という。)第五十九条第一項(投資信託等の収益の分配に係る収入金額)の規定は、この政令の施行の日(以下「施行日」という。)以後の同項に規定する投資信託等の同項に規定する信託の終了又は信託契約の一部の解約について適用し、施行日前の改正前の所得税法施行令(以下「旧令」という。)(投資信託等の収益の分配に係る収入金額)のオープン型の証券投資信託のに規定する証券投資信託の終了又は証券投資信託契約の一部の解約及びに規定する投資信託等のに規定する信託の終了又は信託契約の一部の解約については、なお従前の例による。

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