Supplementary Provisions, Article 3Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc.

The provisions of Article 40-10, paragraph (2) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), which are based on the provisions of Article 217-2, paragraph (3), item (viii) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024) as treated as remaining in force pursuant to the provisions of Article 4 of the Supplementary Provisions of that Cabinet Order, remain in force.