Supplementary Provisions, Article 6Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. 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に関する経過措置）
The provisions of Article 336, paragraph (5) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article for which payment is determined on or after the Effective Date, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") for which payment was determined before the Effective Date.
新令第三百三十六条第五項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、施行日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、施行日前に支払の確定した改正前の所得税法施行令（以下「旧令」という。）第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等については、なお従前の例による。
In the case where an individual who, on December 31, 2015, holds specified public and corporate bonds, etc. (meaning the following public and corporate bonds or beneficial interests; the same applies hereinafter) other than bearer ones has, by the date on which payment of interest and similar income on those specified public and corporate bonds, etc. (meaning interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the New Act or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the New Act; the same applies hereinafter in this paragraph and paragraph (3) of the following Article) is first determined on or after the Effective Date, given to the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) of the New Order pertaining to the interest and similar income on those specified public and corporate bonds, etc. the notice under paragraph (1) of that Article or a notice equivalent to that notice, or has given before the Effective Date a notice equivalent to a notice in the cases set out in the items of paragraph (2) of that Article, those cases are deemed to fall under the case set out in item (i) of that paragraph, and the interest and similar income on those specified public and corporate bonds, etc. is deemed to be the interest and similar income or dividends and similar income specified in that item, respectively, and the provisions of that Article and Article 346, paragraph (4) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order apply.
平成二十七年十二月三十一日において特定公社債等（次に掲げる公社債又は受益権をいう。以下同じ。）で無記名のもの以外のものを有する個人が、施行日以後最初に当該特定公社債等の利子等（新法第二十三条第一項（利子所得）に規定する利子等又は新法第二十四条第一項（配当所得）に規定する配当等をいう。以下この項及び次条第三項において同じ。）の支払の確定する日までに当該特定公社債等の利子等に係る新令第三百三十六条第二項第一号に規定する金融機関の営業所等の長に対して同条第一項の規定による告知若しくは当該告知に相当する告知をした場合又は施行日前に同条第二項各号に掲げる場合に相当する告知をしている場合には、これらの場合は同項第一号に掲げる場合に該当するものと、当該特定公社債等の利子等は同号に定める利子等又は配当等とそれぞれみなして、同条及び新令第三百四十六条第四項（償還金等の受領者の告知等）の規定を適用する。
a specified public and corporate bond prescribed in Article 3, paragraph (1), item (i) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (excluding bonds with share options (including convertible specified bonds prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on the Securitization of Assets (Act No. 105 of 1998) and specified bonds with new preferred equity subscription rights prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with New Preferred Equity Subscription Rights) of that Act; the same applies in Article 8, paragraph (1), item (iii) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions));
租税特別措置法（昭和三十二年法律第二十六号）第三条第一項第一号（利子所得の分離課税等）に規定する特定公社債（新株予約権付社債（資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。附則第八条第一項第三号（株式等の譲渡の対価の受領者の告知等に関する経過措置）において同じ。）を除く。）
a public and corporate bond other than a specified public and corporate bond prescribed in Article 3, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation, pertaining to interest set out in that item;
租税特別措置法第三条第一項第四号に掲げる利子に係る同号に規定する特定公社債以外の公社債
a beneficial interest in a Bond Investment Trust, or in an Investment Trust other than a Securities Investment Trust, for which the solicitation of beneficial interests pertaining to its establishment was conducted by a public offering prescribed in Article 8-4, paragraph (1), item (ii) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act;
公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集が租税特別措置法第八条の四第一項第二号（上場株式等に係る配当所得等の課税の特例）に規定する公募により行われたもの又はその受益権が同法第三十七条の十一第二項第一号（上場株式等に係る譲渡所得等の課税の特例）に掲げる株式等に該当するものの受益権
a bond-type beneficial interest listed in Article 37-11, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation.
租税特別措置法第三十七条の十一第二項第四号に掲げる社債的受益権
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
financial institutionmachine translation
「金融機関」
A bank, trust company or other body a Ministry of Finance Order (財務省令) specifies, at whose business office a person makes deposits, places money in trust or buys bonds or beneficial interests that produce interest or dividends.
Short name set inArticle 336, paragraph (2), item (i)· applies only in this article and in Article 339
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 165 of 2013.
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. 165 of 2013, the Income Tax Act as amended by Article 1 of the 2013 Act partially amending the Income Tax Act and other laws (Act No. 5 of 2013).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 165 of 2013, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 165 of 2013 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
interest and similar incomemachine translation
「利子等」
Interest and similar income as defined in Article 23, paragraph (1), or dividends and similar income as defined in Article 24, paragraph (1), of the Income Tax Act as Act No. 5 of 2013 left it, on the specified public and corporate bonds and similar securities this paragraph lists.
Defined inSupplementary Provisions, Article 6, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 7, paragraph (3)
specified public and corporate bonds, etc.machine translation
「特定公社債等」
The bonds and beneficial interests this paragraph lists: specified public and corporate bonds under Article 3, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation (other than bonds with share options), other public and corporate bonds whose interest falls under item (iv) of that paragraph, beneficial interests in bond investment trusts or investment trusts other than securities investment trusts that were publicly offered or count as listed shares, and the bond-like beneficial interests listed in Article 37-11, paragraph (2), item (iv) of that Act.
Defined inSupplementary Provisions, Article 6, paragraph (2)