Supplementary Provisions, Article 30, paragraph (1)
第一項
The provisions of Article 225, paragraph (1), items (i) and (ii) of the new Income Tax Act apply to interest and similar income or dividends and similar income prescribed in Article 23, paragraph (1) or Article 24, paragraph (1) of the new Income Tax Act that are to be paid on or after January 1, 1986, and the provisions then in force continue to govern such interest and similar income or dividends and similar income to be paid before that date.
新所得税法第二百二十五条第一項第一号及び第二号の規定は、昭和六十一年一月一日以後に支払うべき新所得税法第二十三条第一項又は第二十四条第一項に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。