Supplementary Provisions, Article 29, paragraph (2)
第二項
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。