Supplementary Provisions, Article 29, paragraph (1)
第一項
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。