1 article
Supplementary Provisions, Article 7Transitional Measures for Attribution of Interest, etc. on Bearer Public and Corporate Bonds
第七条（無記名公社債の利子等の帰属に関する経過措置）
The provisions of Article 14 of the New Income Tax Act apply to interest, etc. prescribed in paragraph (1) of that Article that is to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc. prescribed in Article 14, paragraph (1) of the Former Income Tax Act that is to be received before the effective date of the Trust Act.
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