Supplementary Provisions, Article 5Transitional Measures Concerning Tax Base, etc. of Income Tax Pertaining to Domestic Corporations
第五条（内国法人に係る所得税の課税標準等に関する経過措置）
The provisions of Article 298, paragraph (2), Article 306-2 and Article 328, item (iii) of the New Order apply to interest on postal savings that is to be received on or after the Effective Date, and the provisions then in force continue to govern interest on postal savings that is to be received before the Effective Date.
新令第二百九十八条第二項、第三百六条の二及び第三百二十八条第三号の規定は、施行日以後に支払を受けるべき郵便貯金の利子について適用し、施行日前に支払を受けるべき郵便貯金の利子については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 124 of 1985.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 124 of 1985, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)