Supplementary Provisions, Article 8Transitional Provisions Concerning Interest on Funds
第八条(基金利息に関する経過規定)
Article 24 (Dividend Income) of the New Act applies to interest on funds prescribed in paragraph (1) of that Article which is to be received on or after the Effective Date, and the provisions then in force continue to govern such interest on funds which is to be received before that date.
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)