Supplementary Provisions, Article 6Transitional Measures on the Submission of Payment Reports on Interest, Dividends, and Similar Income
第六条（利子、配当等の支払調書の提出に関する経過措置）
The provisions of Article 82 (Payment Reports on Interest and Similar Income) and Article 83 (Payment Reports on Dividends and Similar Income) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act relating to interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the New Act for which payment is fixed on or after the Effective Date (in the case of interest on bearer public and corporate bonds, dividend of profits on bearer shares, or distribution of proceeds relating to beneficiary certificates of a bearer Loan Trust or Securities Investment Trust prescribed in Article 224, paragraph (2) of the New Act, that interest, dividend of profits or distribution of proceeds paid on or after the Effective Date), and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the Income Tax Act before amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act") relating to interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the Former Act for which payment was fixed before the Effective Date (in the case of interest on bearer public and corporate bonds, dividend of profits on bearer shares, or distribution of proceeds relating to beneficiary certificates of a bearer Loan Trust or Securities Investment Trust prescribed in Article 224, paragraph (2) of the Former Act, that interest, dividend of profits or distribution of proceeds paid before the Effective Date).
新規則第八十二条（利子等の支払調書）及び第八十三条（配当等の支払調書）の規定は、施行日以後に支払の確定する新法第二百二十四条第一項及び第二項（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（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、施行日以後に支払をする当該利子、利益の配当又は収益の分配）に係る新法第二百二十五条第一項（支払調書）に規定する調書について適用し、施行日前に支払の確定した改正法第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第二百二十四条第一項及び第二項（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（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、施行日前に支払をした当該利子、利益の配当又は収益の分配）に係る旧法第二百二十五条第一項（支払調書）に規定する調書については、なお従前の例による。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, short name for the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Income Tax Act as amended by Article 2 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 30 of 1985.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 30 of 1985, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Income Tax Act as it stood before Article 2 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)