Supplementary Provisions, Article 4, paragraph (1)
第一項
The provisions of Article 23, paragraph (1) of the New Income Tax Act apply to interest and similar income prescribed in that paragraph that is to be received on or after January 1, 2016, and the provisions then in force continue to govern interest and similar income prescribed in Article 23, paragraph (1) of the Former Income Tax Act that is to be received before that date.
新所得税法第二十三条第一項の規定は、平成二十八年一月一日以後に支払を受けるべき同項に規定する利子等について適用し、同日前に支払を受けるべき旧所得税法第二十三条第一項に規定する利子等については、なお従前の例による。