Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of promulgation.
この省令は、公布の日から施行する。
The provisions of Article 81-5, paragraph (1) 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, and the provisions then in force continue to govern such a specified stock Investment Trust established before 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し、施行日前に設定された当該特定株式投資信託については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.