Supplementary Provisions, Article 7Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
第七条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置）
The provisions of Article 339 of the New Order apply to interest and similar income from bearer public and corporate bonds, etc. prescribed in paragraph (1) of that Article that is received on or after the Effective Date, and interest and similar income from those bearer public and corporate bonds, etc. received before the Effective Date is to follow the provisions of Article 335 of the Former Order for Enforcement of the Income Tax Act.
bearer public and corporate bonds, etc.machine translation
「無記名公社債等」
Bearer public and corporate bonds, the bearer shares and similar securities described in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or Specified Trusts That Issue Beneficiary Certificates, on whose interest and dividends the recipient must give the payment handler a written notice.
Short name set inArticle 339, paragraph (1)· applies only in this article
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)
Former Order for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行令」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, the Order for Enforcement of the Income Tax Act as it stood before Cabinet Order No. 314 of 1981 amended it, as kept in force by Article 3, paragraph (2) of that 1981 Cabinet Order's supplementary provisions.
Short name set inSupplementary Provisions, Article 3, paragraph (2)