Supplementary Provisions, Article 30, paragraph (2)
第二項
The provisions of Article 228, paragraph (1) of the new Income Tax Act apply to interest and similar income or dividends and similar income prescribed in that paragraph that are received 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 received before that date.
新所得税法第二百二十八条第一項の規定は、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、同日前に支払を受けた当該利子等又は配当等については、なお従前の例による。