1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Requirements for Specified Stock Investment Trusts
第四条（特定株式投資信託の要件に関する経過措置）
The provisions of Article 81-5, paragraph (1) (limited to the part pertaining to item (iii), (g)) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 apply to a specified stock Investment Trust prescribed in Article 336, paragraph (2), item (v) of the Order for Enforcement of the Income Tax Act that is established on or after the Effective Date.
第二条の規定による改正後の所得税法施行規則第八十一条の五第一項（第三号トに係る部分に限る。）の規定は、施行日以後に設定される所得税法施行令第三百三十六条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。
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