Supplementary Provisions, Article 22, paragraph (1)
第一項
The provisions of Part IV, Chapter IV, Section 3 of the new Income Tax Act apply to compensation for periodic deposits, finance charges, profits, or margin profits prescribed in Article 209-2 of the new Income Tax Act (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this Article) which are to be paid on or after April 1, 1988, and the provisions then in force continue to govern compensation for periodic deposits or similar amounts which are to be paid before that date.
新所得税法第四編第四章第三節の規定は、昭和六十三年四月一日以後に支払うべき新所得税法第二百九条の二に規定する給付補てん金、利息、利益又は差益（以下この条において「給付補てん金等」という。）について適用し、同日前に支払うべき給付補てん金等については、なお従前の例による。