Supplementary Provisions, Article 2, paragraph (2)
第二項
With regard to interest and similar income from a public and corporate bond or similar interest prescribed in Article 11, paragraph (1) of the former Income Tax Act which is to be paid during the period from the effective date to December 31, 2003, the provisions of Article 11 of the new Income Tax Act apply by deeming the phrase "又は貸付信託" (or Loan Trust) in paragraph (1) of that Article to be replaced with "若しくは貸付信託" (or Loan Trust, joining a smaller group of alternatives), the phrase "as provided by Cabinet Order" to be replaced with "as provided by Cabinet Order, or units of investment prescribed in Article 2, paragraph (21) (Definitions) of the Act on Investment Trusts and Investment Corporations which are provided by Cabinet Order", and the phrase "or distributions of proceeds" to be replaced with "or distributions of proceeds or dividends of profits".
施行日から平成十五年十二月三十一日までの間に支払を受けるべき旧所得税法第十一条第一項に規定する公社債等の利子等については、新所得税法第十一条第一項中「又は貸付信託」とあるのは「若しくは貸付信託」と、「政令で定めるもの」とあるのは「政令で定めるもの又は投資信託及び投資法人に関する法律第二条第二十一項（定義）に規定する投資口で政令で定めるもの」と、「又は収益の分配」とあるのは「若しくは収益の分配又は利益の配当」として、同条の規定を適用する。