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Supplementary Provisions

附 則

This Ministerial Order comes into effect as of February 8, 2008.

この省令は、平成二十年二月八日から施行する。

The provisions of Article 81-5, paragraph (1) (limited to the parts pertaining to through (aa), (ee) and (ff)) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of apply to a specified stock Investment Trust prescribed in that is established on or after the Effective Date.

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(トからリまで、ルからオまで、ケ及びフに係る部分に限る。)の規定は、施行日以後に設定される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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