Supplementary Provisions, Article 62Transitional Measures Concerning Payment Reports on Compensation for Periodic Deposits, etc. for Installment Savings
第六十二条（定期積金の給付補塡金等の支払調書に関する経過措置）
The provisions of Article 84-2, paragraph (1) of the New Regulation (Payment Report on Compensation for Periodic Deposits, etc. for Installment Savings) apply to the compensation for periodic deposits, etc. prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the compensation for periodic deposits, etc. prescribed in Article 84-2, paragraph (1) of the Former Regulation (Payment Report on Compensation for Periodic Deposits, etc. for Installment Savings) for which payment was finalized before the Effective Date.
新規則第八十四条の二第一項（定期積金の給付補塡金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する給付補塡金等について適用し、施行日前に支払の確定した旧規則第八十四条の二第一項（定期積金の給付補てん金等の支払調書）に規定する給付補てん金等については、なお従前の例による。
compensation for periodic deposits, etc.machine translation
「給付補塡金等」
In Article 84-2, the compensation for periodic deposits (給付補塡金), interest, profits or gains named in Article 209-2 of the Income Tax Act (where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (xv) of that Act), and the prizes on prize-linked deposits (懸賞金付預貯金等の懸賞金等) under Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation paid to a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設).
Short name set inArticle 84-2, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, 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 Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)