Supplementary Provisions, Article 29Transitional Measures Concerning Notice by Recipients of Interest, Dividends, and Redemption Money
第二十九条（利子、配当、償還金等の受領者の告知に関する経過措置）
The provisions of Article 224, paragraph (1) of the new Income Tax Act apply to interest and similar income or dividends and similar income prescribed in that paragraph whose payment is finalized on or after January 1, 1986.
新所得税法第二百二十四条第一項の規定は、同項に規定する利子等又は配当等で昭和六十一年一月一日以後に支払の確定するものについて適用する。
The provisions of Article 224, paragraphs (2) and (3) of the new Income Tax Act apply to interest, dividends, or distributions of proceeds prescribed in paragraph (2) of that Article that are received on or after January 1, 1986, and the provisions then in force continue to govern such interest, dividends, or distributions of proceeds received before that date.
新所得税法第二百二十四条第二項及び第三項の規定は、昭和六十一年一月一日以後に支払を受ける同条第二項に規定する利子、配当又は収益の分配について適用し、同日前に支払を受けた当該利子、配当又は収益の分配については、なお従前の例による。
The provisions of Article 224, paragraph (4) of the new Income Tax Act apply to redemption money for discount bonds prescribed in paragraph (5) of that Article that are issued on or after January 1, 1986 (or, where the bonds are purchased and cancelled, the consideration for that purchase).
新所得税法第二百二十四条第四項の規定は、昭和六十一年一月一日以後に発行される同条第五項に規定する割引債の償還金（買入消却が行われる場合にあつては、その買入れの対価）について適用する。