Supplementary Provisions, Article 16Transitional Measures Concerning Income Tax on Domestic Source Income
第十六条（国内源泉所得に対する所得税に関する経過措置）
The provisions of Article 161, items (i), (xi), and (xii), Article 162, Article 164, and Article 170 of the new Income Tax Act apply to domestic source income set forth in Article 161 of the new Income Tax Act which is to be received on or after April 1, 1988 (or, for ordinary deposits or anything else specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern such domestic source income which is to be received before April 1, 1988.
新所得税法第百六十一条第一号、第十一号及び第十二号、第百六十二条、第百六十四条並びに第百七十条の規定は、昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日。以下この項において同じ。）以後に支払を受けるべき新所得税法第百六十一条に掲げる国内源泉所得について適用し、同年四月一日前に支払を受けるべき当該国内源泉所得については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern, among interest and similar income set forth in Article 161, item (iv) of the new Income Tax Act (excluding that relating to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) which a Nonresident is to receive on or after April 1, 1988 and which corresponds to a calculation period for interest and similar income that includes that date, the part of the interest and similar income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period to March 31, 1988.
非居住者が昭和六十三年四月一日以後に支払を受けるべき新所得税法第百六十一条第四号に掲げる利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、前項の規定にかかわらず、なお従前の例による。
Notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern, among compensation for periodic deposits, finance charges, profits, or margin profits set forth in Article 161, item (xi) of the new Income Tax Act (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) which a Nonresident is to receive on or after April 1, 1988 and which correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts that includes that date, the part of the compensation for periodic deposits or similar amounts equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period to March 31, 1988.
非居住者が昭和六十三年四月一日以後に支払を受けるべき新所得税法第百六十一条第十一号に掲げる給付補てん金、利息、利益又は差益（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、第一項の規定にかかわらず、なお従前の例による。