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Supplementary Provisions, Article 3Transitional Measures Concerning Revenue from Distributions of Proceeds of Investment Trusts, etc.

第三条(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 58, paragraph (1) (Revenue Pertaining to Distribution of Proceeds of Investment Trusts, etc.) of the New Order (limited to the portion pertaining to interest income) apply to the termination of the trust or cancellation of part of the trust contract of an Investment Trust, etc. prescribed in that paragraph that occurs on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").

新令第五十八条第一項(投資信託等の収益の分配に係る収入金額)(利子所得に係る部分に限る。)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する。

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