Supplementary Provisions, Article 23Transitional Measures Concerning Withholding from the Income of Nonresidents or Corporations
第二十三条（非居住者又は法人の所得に係る源泉徴収に関する経過措置）
The provisions of Article 212, paragraphs (1) and (3) and Article 213 of the new Income Tax Act apply to domestic source income prescribed in Article 212, paragraph (1) of the new Income Tax Act (limited to that set forth in Article 161, item (iv) or (xi) of the new Income Tax Act; hereinafter referred to as "domestic source income" in this paragraph), and to interest and similar income or compensation for periodic deposits, finance charges, profits, or margin profits (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) prescribed in Article 212, paragraph (3) of the new Income Tax Act, which are to be paid 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 domestic source income, interest and similar income, or compensation for periodic deposits or similar amounts which are to be paid before April 1, 1988.
新所得税法第二百十二条第一項及び第三項並びに第二百十三条の規定は、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。）以後に支払うべき新所得税法第二百十二条第一項に規定する国内源泉所得（新所得税法第百六十一条第四号又は第十一号に掲げるものに限る。以下この項において「国内源泉所得」という。）、新所得税法第二百十二条第三項に規定する利子等又は給付補てん金、利息、利益若しくは差益（以下この項及び第三項において「給付補てん金等」という。）について適用し、同年四月一日前に支払うべき国内源泉所得、利子等又は給付補てん金等については、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 or interest and similar income prescribed in Article 212, paragraph (3) 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 is to be paid 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.
昭和六十三年四月一日以後に支払うべき新所得税法第百六十一条第四号に掲げる利子等又は新所得税法第二百十二条第三項に規定する利子等（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。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to compensation for periodic deposits or similar amounts which are to be paid 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.