Supplementary Provisions, Article 4Transitional Measures Concerning Income from Assets in Japan, etc.
第四条（国内にある資産の所得等に関する経過措置）
The provisions of Article 280, paragraph (2), item (ii) of the New Order (limited to the part pertaining to the income listed in Article 37-10, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Measures Act")) apply, where income pertaining to the transfer, made on or after the Effective Date, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (iii) of the New Measures Act falls under the income listed in that item, to the income pertaining to the transfer of those public and corporate bonds made on or after the Effective Date, and the provisions then in force continue to govern the income pertaining to the transfer of those public and corporate bonds made before the Effective Date.
新令第二百八十条第二項第二号（改正法第一条の規定による改正後の租税特別措置法（以下「新措置法」という。）第三十七条の十第一項第三号に掲げる所得に係る部分に限る。）の規定は、施行日以後に行われる新措置法第三十七条の十第一項第三号に規定する公社債の譲渡に係る所得が同号に掲げる所得に該当する場合の施行日以後に行われる当該公社債の譲渡に係る所得について適用し、施行日前に行われた当該公社債の譲渡に係る所得については、なお従前の例による。
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。
Supplementary Provisions, Article 6Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.
第六条（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置）
The provisions of Articles 335 through 338 of the New Order apply to interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the New Order the payment of which is finalized on or after the Effective Date (for interest on postal savings, limited to that pertaining to postal savings deposited on or after the Effective Date).
新令第三百三十五条から第三百三十八条までの規定は、新令第三百三十六条第一項に規定する利子等又は配当等で施行日以後に支払の確定するもの（郵便貯金の利子にあつては、施行日以後に預入がされた郵便貯金に係るものに限る。）について適用する。
The notice under Article 336, paragraph (1) of the New Order and the presentation prescribed in Article 337, paragraph (1) of the New Order, by a person who holds on the Effective Date the deposits and similar savings or shares, etc. prescribed in Article 336, paragraph (2), item (i) or item (iv) of the New Order that are to generate interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the New Order (referred to as a "holder of deposits, etc." in the following paragraph), pertaining to that interest and similar income or dividends and similar income, may, in addition to being given as provided in those provisions, be given by the day on which the payment of that interest and similar income or dividends and similar income is finalized (where there are two or more such days, the first such day on or after the Effective Date), by entering, in the documents sent from the person making payment of that interest and similar income or dividends and similar income, the name or designation and address of the holder of deposits, etc., the type of the deposits and similar savings or shares, etc. that are to generate that interest and similar income or dividends and similar income, and other matters specified by Ministry of Finance Order, and submitting the documents in which those matters are entered to the person handling payments of that interest and similar income or dividends and similar income (meaning the person handling payments prescribed in Article 336, paragraph (1) of the New Order).
新令第三百三十六条第一項に規定する利子等又は配当等を生ずべき同条第二項第一号又は第四号に規定する預貯金等又は株式等を施行日において有する者（次項において「預貯金等を有する者」という。）の当該利子等又は配当等に係る同条第一項の規定による告知及び新令第三百三十七条第一項に規定する提示は、これらの規定に定めるところによるほか、その利子等又は配当等の支払の確定する日（その確定する日が二以上あるときは、施行日以後最初にその支払の確定する日）までに、当該利子等又は配当等の支払をする者から送付を受けた書類にその者の氏名又は名称及び住所、当該利子等又は配当等を生ずべき当該預貯金等又は株式等の種類その他の大蔵省令で定める事項を記載して、当該事項を記載した書類を、当該利子等又は配当等の支払事務取扱者（新令第三百三十六条第一項に規定する支払事務取扱者をいう。）に提出することによりすることができる。
Where a holder of deposits, etc. has submitted the documents prescribed in the preceding paragraph to the person handling payments referred to in the preceding paragraph pursuant to the provisions of the preceding paragraph, the notice under Article 336, paragraph (1) of the New Order is deemed to have been given with regard to the interest and similar income or dividends and similar income, on or after the Effective Date, of the deposits and similar savings or shares, etc. referred to in the preceding paragraph that are entered in those documents.
The provisions of Article 336, paragraph (3) of the New Order apply mutatis mutandis to the case referred to in the preceding paragraph.
新令第三百三十六条第三項の規定は、前項の場合について準用する。
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.
interest and similar incomemachine translation
「利子等」
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, as Article 224, paragraph (1) of that Act refers to it — leaving out interest on ordinary deposits and others a Cabinet Order (政令) sets and interest and distributions on bearer securities — for which the recipient must give notice of their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
person handling paymentsmachine translation
「支払事務取扱者」
In Article 336, the head of the business office or other establishment of the payer of interest or dividends that handles their payment, including a person listed in paragraph (5), item (i) of that Article, to whom the recipient must give their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
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
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, short name for the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)
New Act on Special Measures Concerning Taxationmachine translation
「新措置法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, the Act on Special Measures Concerning Taxation as amended by Article 1 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
holder of deposits, etc.machine translation
「預貯金等を有する者」
A person who, on the date Cabinet Order No. 124 of 1985 comes into effect, holds deposits, savings or shares of the kinds Article 336, paragraph (2), item (i) or (iv) of this Order as that Cabinet Order left it names, which produce interest or dividends.
Short name set inSupplementary Provisions, Article 6, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (3)