Supplementary Provisions, Article 8Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
第八条（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, paragraph (7) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article on bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after October 1, 2023, and the provisions then in force continue to govern the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order on bearer public and corporate bonds, etc. prescribed in that paragraph that was received before that date.
新令第三百三十九条第七項の規定は、令和五年十月一日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、同日前に支払を受けた旧令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。
interest and similar incomemachine translation
「利子等」
Interest, dividends of surplus or distributions of profit on bearer public and corporate bonds, bearer shares and the like, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts (無記名公社債等).
Short name set inArticle 339, 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
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 136 of 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In Articles 7 and 8 of the supplementary provisions (附則) of Cabinet Order No. 136 of 2022, the Order for Enforcement of the Income Tax Act as it stood before that Cabinet Order amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 8