Supplementary Provisions, Article 2Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation
第二条（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）
The items specified by Cabinet Order prescribed in Article 3, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act") are ordinary savings deposits, tax payment reserve deposits prescribed in Article 5, paragraph (2) (Tax Exemption on Interest on Tax Payment Reserve Deposits) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (hereinafter referred to as "tax payment reserve deposits"), tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (hereinafter referred to as "tax fund saving partnership deposits"), and other items similar to these that are specified by Ministry of Finance Order.
所得税法等の一部を改正する法律（昭和六十二年法律第九十六号。以下「所得税法等改正法」という。）附則第三条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）に規定する政令で定めるものは、普通貯金、租税特別措置法（昭和三十二年法律第二十六号）第五条第二項（納税準備預金の利子の非課税）に規定する納税準備預金（以下「納税準備預金」という。）、納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金（以下「納税貯蓄組合預金」という。）その他これらに類するものとして大蔵省令で定めるものとする。
The date specified by Cabinet Order prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is the day following the last day of the calculation period, including April 1, 1988, of the interest and similar income prescribed in that paragraph pertaining to the ordinary deposits and similar deposits prescribed in that paragraph.
所得税法等改正法附則第三条第一項に規定する政令で定める日は、同項に規定する普通預金等に係る同項に規定する利子等の昭和六十三年四月一日を含む計算期間の末日の翌日とする。
The amount calculated as provided by Cabinet Order prescribed in Article 3, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation) of the Supplementary Provisions of the Income Tax Act Amendment Act) is, for the interest and similar income prescribed in Article 3, paragraph (2) or Article 4, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the amount specified in each of the following items for the category set forth in that item.
所得税法等改正法附則第三条第二項（所得税法等改正法附則第四条第二項（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）において準用する場合を含む。）に規定する政令で定めるところにより計算した金額は、所得税法等改正法附則第三条第二項又は第四条第二項に規定する利子等の次の各号に掲げる区分に応じ当該各号に定める金額とする。
For interest and similar income other than interest on postal savings: the amount calculated by dividing the amount obtained by multiplying the amount of that interest and similar income corresponding to the calculation period including April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period;
郵便貯金の利子以外の利子等 当該利子等の昭和六十三年四月一日を含む計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額
For interest on postal savings: the amount calculated by dividing the amount obtained by multiplying the amount of that interest corresponding to the calculation period including April 1, 1988 by the number of months from the month that includes the day of deposit of the postal savings pertaining to that interest to March of the same year, by the number of months from the month that includes the day of deposit to the month preceding the month that includes the day of withdrawal.
郵便貯金の利子 当該利子の昭和六十三年四月一日を含む計算期間に対応するものの額に当該利子に係る郵便貯金の預入の日の属する月から同年三月までの月数を乗じた額を預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額
The period specified by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act is, for the compensation for periodic deposits or similar amounts prescribed in paragraph (1) of that Article, the period specified in each of the following items for the category set forth in that item.
所得税法等改正法附則第三条第三項に規定する政令で定める期間は、同条第一項に規定する給付補てん金等の次の各号に掲げる区分に応じ当該各号に定める期間とする。
For the compensation for periodic deposits listed in Article 174, items (iii) and (iv) (Tax Base for a Domestic Corporation's Income Taxes) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act"): the period from the first day on which an installment is to be paid under the contract prescribed in those provisions to the day on which that compensation for periodic deposits or similar amounts is to be received;
For the interest listed in Article 174, item (v) of the New Act: the calculation period for that interest provided for in the contract prescribed in that item;
新法第百七十四条第五号に掲げる利息 同号に規定する契約に定められた当該利息の計算期間
For the profit listed in Article 174, item (vi) of the New Act: the period from the day on which the gold or other precious metals prescribed in that item were purchased to the day on which they were sold back under the contract prescribed in that item;
新法第百七十四条第六号に掲げる利益 同号に規定する契約に基づき同号に規定する金その他の貴金属の買入れをした日から売戻しをした日までの期間
For the gain listed in Article 174, item (vii) of the New Act: the period from the day of deposit of the Deposits and Savings prescribed in that item to the day preceding the day of cancellation of the contract pertaining to those Deposits and Savings;
新法第百七十四条第七号に掲げる差益 同号に規定する預貯金の預入の日から当該預貯金に係る契約の解約の日の前日までの期間
For the gain listed in Article 174, item (viii) of the New Act: the term of coverage prescribed in that item pertaining to the contract prescribed in that item (where that contract is canceled in the course of that term of coverage, the period from the first day of that term of coverage to the day of that cancellation).
新法第百七十四条第八号に掲げる差益 同号に規定する契約に係る同号に規定する保険期間等（当該保険期間等の中途において当該契約が解約されたときは、当該保険期間等の初日から当該解約の日までの期間）
The amount calculated as provided by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act) is the amount calculated by dividing the amount obtained by multiplying the amount of the compensation for periodic deposits or similar amounts prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act that corresponds to the period of that compensation for periodic deposits or similar amounts, prescribed in the preceding paragraph, that includes April 1, 1988 (hereinafter referred to as the "calculation period" in this paragraph) by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period.
所得税法等改正法附則第三条第三項（所得税法等改正法附則第四条第三項において準用する場合を含む。）に規定する政令で定めるところにより計算した金額は、所得税法等改正法附則第三条第一項又は第四条第一項に規定する給付補てん金等で当該給付補てん金等の昭和六十三年四月一日を含む前項に規定する期間（以下この項において「計算期間」という。）に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
tax payment reserve depositmachine translation
「納税準備預金」
A tax payment reserve deposit as described in Article 5, paragraph (2) of the Act on Special Measures Concerning Taxation (the provision exempting its interest from tax), one of the deposits listed for Article 3, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
tax fund saving partnership depositmachine translation
「納税貯蓄組合預金」
A tax fund saving partnership deposit as defined in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act, one of the deposits listed for Article 3, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 387 of 1987, the Income Tax Act as amended by Article 2 of the 1987 Act partially amending the Income Tax Act and other laws (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (4), item (i)
calculation periodmachine translation
「計算期間」
For a benefit supplement or similar payment (給付補てん金等) under the 1987 transitional rules, the period paragraph (4) sets for its kind — such as the time from the first instalment to the payment, or the interest period under the contract — where that period includes 1 April 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (5)· applies only in this paragraph