Supplementary Provisions, Article 7, paragraph (2)
第二項
The provisions then in force continue to govern the following interest or distributions of proceeds from Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in Article 10, paragraph (1) of the former Income Tax Act (hereinafter referred to as "deposits and similar savings" in this Article):
interest or distributions of proceeds to be received before April 1, 1988 (or, for interest on ordinary deposits and similar deposits, before the date specified by Cabinet Order prescribed in the preceding paragraph);
among interest or distributions of proceeds corresponding to a calculation period for interest or distributions of proceeds that includes April 1, 1988 (excluding interest on ordinary deposits and similar deposits), the part of the interest or distributions of proceeds equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest or distributions of proceeds 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を含む利子又は収益の分配の計算期間に対応する利子又は収益の分配（普通預金等の利子を除く。）のうち、その利子又は収益の分配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又は収益の分配