Supplementary Provisions, Article 52Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第五十二条（消費税法の一部改正に伴う経過措置）
The provisions of the Consumption Tax Act as amended by the provisions of Article 6 (limited to the amending provisions listed in Article 1, item (vii), (f) of the Supplementary Provisions) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
第六条の規定（附則第一条第七号ヘに掲げる改正規定に限る。）による改正後の消費税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。