Supplementary Provisions, Article 5Transitional Provisions Concerning Nontaxable Income
第五条（非課税所得に関する経過規定）
Article 9, paragraph (1), item (ii) (Nontaxable Income) of the new Act applies to interest on Deposits and Savings or distributions of proceeds from a Jointly Managed Trust as prescribed in that item which are to be received on or after the effective date, and the provisions then in force continue to govern such interest or distributions of proceeds which are to be received before that date.
新法第九条第一項第二号（非課税所得）の規定は、施行日以後に支払を受けるべき同号に規定する預貯金又は合同運用信託の利子又は収益の分配について適用し、同日前に支払を受けるべき当該利子又は収益の分配については、なお従前の例による。
Article 9, paragraph (1), items (iv), (v), and (xviii) of the new Act apply to money, valuables, or benefits set forth in those items which are to be received on or after the effective date, and the provisions then in force continue to govern such money, valuables, or benefits which are to be received before that date.
新法第九条第一項第四号、第五号及び第十八号の規定は、施行日以後に受けるべきこれらの号に掲げる金品又は利益について適用し、同日前に受けるべき当該金品又は利益については、なお従前の例による。
Article 9, paragraph (1), item (xiv) and paragraph (2), item (vi) of the new Act apply where an individual receives money or other assets as a distribution of residual assets from a corporation dissolved on or after the effective date, and the provisions then in force continue to govern where an individual receives money or other assets as a distribution of residual assets from a corporation dissolved before that date.
新法第九条第一項第十四号及び第二項第六号の規定は、個人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、個人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。