Supplementary Provisions, Article 2Transitional Measures Concerning Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc.

The provisions of Article 51-3 (limited to the portion pertaining to paragraph (1), item (ii)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to interest on a corporate bond prescribed in that item that a Domestic Corporation, public interest trust or participant protection trust prescribed in Article 11, paragraph (1) or (2) of the Income Tax Act is to receive on or after the date this Cabinet Order comes into effect.