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Supplementary Provisions, Article 4Transitional Measures Concerning Records, etc. of Securities

第四条(有価証券の記録等に関する経過措置)

Article 37, paragraph (2) (Records, etc. of Securities) of the New Order applies to interest to be received, on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, by an individual prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act after the amendment by the provisions of (Partial Amendment of the Income Tax Act) of the (hereinafter referred to as the "New Act") on the Securities prescribed in item (iii) of that paragraph, and for interest to be received, before that date, by an individual prescribed in before the amendment by the provisions of of the Amending Act (hereinafter referred to as the "Former Act") on the Securities prescribed in , the provisions then in force continue to govern.

新令第三十七条第二項(有価証券の記録等)の規定は、(所得税法の一部改正)の規定による改正後の所得税法(以下「新法」という。)第十条第一項(障害者等の少額預金の利子所得等の非課税)に規定する個人が附則第一条第七号(施行期日)に定める日以後に支払を受けるべき同項第三号に規定する有価証券の利子について適用し、の規定による改正前の所得税法(以下「旧法」という。)(障害者等の少額預金の利子所得等の非課税)に規定する個人が、同日前に支払を受けるべきに規定する有価証券の利子については、なお従前の例による。

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