Supplementary Provisions, Article 3Transitional Measures Concerning the Delivery of Notices of Payment
第三条（支払通知書の交付に関する経過措置）
The provisions of Article 92, paragraph (2) (Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trusts) of the New Regulation apply to the written notice prescribed in Article 225, paragraph (2) (Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that is delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased on or after January 1, 2004, and the provisions then in force continue to govern that written notice delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased before that date.
新規則第九十二条第二項（オープン型の証券投資信託の収益の分配等の通知書）の規定は、平成十六年一月一日以後に購入をする改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十五条第二項（支払通知書）に規定する証券投資信託の受益証券に係る収益の分配について交付する同項に規定する通知書について適用し、同日前に購入をした当該証券投資信託の受益証券に係る収益の分配について交付した当該通知書については、なお従前の例による。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 27 of 2003, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 27 of 2003.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 27 of 2003, the Income Tax Act as amended by Article 1 of Act No. 8 of 2003, which those supplementary provisions call 改正法 (the amending law).
Short name set inSupplementary Provisions, Article 3, paragraph (1)