Supplementary Provisions, Article 2, paragraph (1)
第一項
The provisions of Article 11 of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" through Article 8 of the Supplementary Provisions) apply to interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, and distributions of profits prescribed in paragraph (1) of that Article that a Domestic Corporation, or a charitable trust or subscriber protection trust, prescribed in paragraph (1) or (2) of that Article is to receive on or after January 1, 2016, 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, and distributions of profits prescribed in paragraph (1) of that Article that a Domestic Corporation, or a charitable trust or subscriber protection trust, prescribed in Article 11, paragraph (1) or (2) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" through Article 8 of the Supplementary Provisions) is to receive before that date.
第一条の規定による改正後の所得税法(以下附則第八条までにおいて「新所得税法」という。)第十一条の規定は、同条第一項又は第二項に規定する内国法人又は公益信託若しくは加入者保護信託が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する利子等、配当等、給付補塡金、利息、利益、差益及び利益の分配について適用し、第一条の規定による改正前の所得税法(以下附則第八条までにおいて「旧所得税法」という。)第十一条第一項又は第二項に規定する内国法人又は公益信託若しくは加入者保護信託が同日前に支払を受けるべき同条第一項に規定する利子等、配当等、給付補塡金、利息、利益、差益及び利益の分配については、なお従前の例による。