Supplementary Provisions, Article 4Transitional Measures Concerning Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.

The provisions of Article 51-2, paragraph (1) (Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the New Order apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of that Article (Nontaxation of Public Corporations, etc. and Public Interest Trusts) of the Income Tax Act that a Domestic Corporation or Foreign Corporation prescribed in those provisions or a public interest trust receives, for which the first day of the calculation period is on or after January 1, 2001, and the provisions then in force continue to govern those for which the first day of the calculation period is before January 1, 2001.