1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
第八条（信託財産に係る利子等の課税の特例に関する経過措置）
The provisions of Article 300, paragraph (1) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) 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 300, paragraph (2) of the Former Order that was paid before that date.
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New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 95 of 2019 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)