Supplementary Provisions, Article 79Transitional Measures Concerning Reports on Dividend Income, etc. Received by the Person of Record
第七十九条（名義人受領の配当所得等の調書に関する経過措置）
The provisions of Article 97, paragraph (1) of the New Regulation (Report on Dividend Income, etc. Received by the Person of Record) apply to the interest and similar income or dividends and similar income prescribed in that paragraph for which payment is received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income or dividends and similar income prescribed in Article 97, paragraph (1) of the Former Regulation (Report on Dividend Income, etc. Received by the Person of Record) for which payment was received before the Effective Date.
新規則第九十七条第一項（名義人受領の配当所得等の調書）の規定は、施行日以後に支払を受ける同項に規定する利子等又は配当等について適用し、施行日前に支払を受けた旧規則第九十七条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 97, paragraph (5) of the New Regulation apply to the price for a transfer of shares, etc. prescribed in that paragraph for which the payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern the price for a transfer of shares, etc. prescribed in Article 97, paragraph (5) of the Former Regulation for which the payment prescribed in that paragraph was received before the Effective Date.
新規則第九十七条第五項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧規則第九十七条第五項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
interest and similar incomemachine translation
「利子等」
In Article 97, interest and similar income as Article 23, paragraph (1) of the Income Tax Act defines it: interest on bonds and deposits and distributions of proceeds from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts.
Short name set inArticle 97, paragraph (1)· applies only in this article
shares, etc.machine translation
「株式等」
In Article 97, paragraph (5), the shares, etc. defined in Article 224-3, paragraph (2) of the Income Tax Act: shares (including rights to become a shareholder and share options), other equity interests in corporations, preferred equity investments, beneficial interests in investment trusts and specified beneficiary certificate-issuing trusts, company bond-type beneficial interests (社債的受益権), and bonds other than those the paragraph excludes.
Defined inArticle 97, paragraph (5)· applies only in this paragraph
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)