Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from the Trust Property of an Investment Trust, etc. Undertaken by a Foreign Corporation as Trustee

The provisions of Article 306-2 (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (1) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 306-2 (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.