Supplementary Provisions, Article 24Transitional Measures Concerning the Submission of Payment Reports, etc.
第二十四条（支払調書等の提出に関する経過措置）
The provisions of Article 225, paragraph (1), items (iii) and (viii) of the new Income Tax Act apply to compensation for periodic deposits, finance charges, profits, or margin profits prescribed in item (iii) of that paragraph (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and the following paragraph) and to domestic source income prescribed in paragraph (1), item (viii) of that Article (limited to that set forth in Article 161, item (xi) of the new Income Tax Act; hereinafter referred to as "domestic source income" in this paragraph and the following paragraph), 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 and domestic source income which are to be paid before that date.
新所得税法第二百二十五条第一項第三号及び第八号の規定は、昭和六十三年四月一日以後に支払うべき同項第三号に規定する給付補てん金、利息、利益又は差益（以下この項及び次項において「給付補てん金等」という。）及び同条第一項第八号に規定する国内源泉所得（新所得税法第百六十一条第十一号に掲げるものに限る。以下この項及び次項において「国内源泉所得」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及び国内源泉所得については、なお従前の例による。
If compensation for periodic deposits or similar amounts or domestic source income which are to be paid on or after April 1, 1988 correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts or domestic source income that includes that date, notwithstanding the provisions of the preceding paragraph, the provisions of Article 225, paragraph (1) of the new Income Tax Act apply to the part of those compensation for periodic deposits or similar amounts or that domestic source income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from that date to the day on which those compensation for periodic deposits or similar amounts or that domestic source income are to be paid.
昭和六十三年四月一日以後に支払うべき給付補てん金等又は国内源泉所得が同日を含む給付補てん金等又は国内源泉所得の計算期間として政令で定める期間に対応するものであるときは、前項の規定にかかわらず、当該給付補てん金等又は国内源泉所得のうち、同日から当該給付補てん金等又は国内源泉所得を支払うべき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又は国内源泉所得について、新所得税法第二百二十五条第一項の規定を適用する。
The provisions of Article 226, paragraph (3) of the new Income Tax Act apply to public pensions or retirement packages prescribed in that paragraph which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern such public pensions or retirement packages which are to be paid before that date.
新所得税法第二百二十六条第三項の規定は、昭和六十三年一月一日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。