Supplementary Provisions, Article 3Transitional Measures Concerning Requirements for Specified Stock Investment Trusts
第三条（特定株式投資信託の要件に関する経過措置）
The provisions of Article 81-23 of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following Article) apply to a specified stock Investment Trust prescribed in Article 224-3, paragraph (2), item (v) of the Income Tax Act that is established on or after the date prescribed in the proviso to Article 1 of the Supplementary Provisions.
第一条の規定による改正後の所得税法施行規則（次条において「新所得税法施行規則」という。）第八十一条の二十三の規定は、附則第一条ただし書に規定する日以後に設定される所得税法第二百二十四条の三第二項第五号に規定する特定株式投資信託について適用する。
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
In Articles 3 and 4 of the supplementary provisions (附則) of Ministry of Finance Order No. 10 of 2002, the Regulation for Enforcement of the Income Tax Act as amended by Article 1 of that Order.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4