Supplementary Provisions, Article 16, paragraph (1)
第一項
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。