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Supplementary Provisions, Article 5Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds

第五条(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 Articles 81-8 through 81-11 (Matters to Be Stated in Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation and the forms specified in Appended Table IV (1) through Appended Table IV (3) of the New Regulation apply to paper-based notices relating to interest and similar income from bearer public and corporate bonds, etc. prescribed in (Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which payment is received on or after the Effective Date, and paper-based notices relating to such interest and similar income from bearer public and corporate bonds, etc. for which payment was received before the Effective Date are to follow the provisions of (Paper-Based Notice by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation and the forms specified in (3) of the Former Regulation.

新規則第八十一条の八から第八十一条の十一まで(無記名公社債の利子等に係る告知書の記載事項等)の規定及び(一)から(三)までに定める書式は、施行日以後に支払を受ける(無記名公社債の利子等に係る告知書等の提出等)に規定する無記名公社債等の利子等に係る告知書について適用し、施行日前に支払を受けた当該無記名公社債等の利子等に係る告知書については、(無記名公社債の利子等の受領者の告知書)の規定及び(一)から(三)までに定める書式の例による。

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