Supplementary Provisions, Article 22, paragraph (2)
第二項
The provisions of Article 212, paragraph (3) of the new Income Tax Act apply to interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, or monetary awards prescribed in that paragraph that are to be paid to a Domestic Corporation on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, or monetary awards prescribed in Article 212, paragraph (3) of the former Income Tax Act that are to be paid to a Domestic Corporation before the effective date of the Trust Act.
新所得税法第二百十二条第三項の規定は、内国法人に対し信託法施行日以後に支払うべき同項に規定する利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について適用し、内国法人に対し信託法施行日前に支払うべき旧所得税法第二百十二条第三項に規定する利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金については、なお従前の例による。