Supplementary Provisions, Article 19Transitional Measures Concerning Notices
第十九条（告知に関する経過措置）
The provisions of Article 224, paragraph (1) of the New Income Tax Act apply to interest and similar income or dividends and similar income as prescribed in that paragraph whose payment is finalized on or after the effective date, and the provisions then in force continue to govern interest and similar income or dividends and similar income as prescribed in Article 224, paragraph (1) of the Former Income Tax Act whose payment was finalized before the effective date.
新所得税法第二百二十四条第一項の規定は、施行日以後に支払の確定する同項に規定する利子等又は配当等について適用し、施行日前に支払の確定した旧所得税法第二百二十四条第一項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 224-3, paragraph (1) of the New Income Tax Act (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article) apply to a transfer of shares, etc. as prescribed in paragraph (1) of that Article, a delivery of money, etc. as prescribed in paragraph (3) of that Article, or a delivery of redemption money, etc. as prescribed in paragraph (4) of that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of shares, etc. as prescribed in Article 224-3, paragraph (1) of the Former Income Tax Act, a delivery of money, etc. as prescribed in paragraph (3) of that Article, or a delivery of redemption money, etc. as prescribed in paragraph (4) of that Article that was made before the effective date.
The provisions of Article 224-4 of the New Income Tax Act apply to a transfer of a beneficial interest in a trust as prescribed in that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of a beneficial interest in a trust as prescribed in Article 224-4 of the Former Income Tax Act that was made before the effective date.
新所得税法第二百二十四条の四の規定は、施行日以後に行われる同条に規定する信託受益権の譲渡について適用し、施行日前に行われた旧所得税法第二百二十四条の四に規定する信託受益権の譲渡については、なお従前の例による。
The provisions of Article 224-5, paragraph (1) of the New Income Tax Act apply to a settlement by payment of the difference or other settlement as prescribed in paragraph (2) of that Article of a futures contract as prescribed in that paragraph that is carried out on or after the effective date, and the provisions then in force continue to govern a settlement by payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act of a futures contract as prescribed in that paragraph that was carried out before the effective date.
新所得税法第二百二十四条の五第一項の規定は、同条第二項に規定する先物取引に係る同項に規定する差金等決済で施行日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で施行日前に行われたものについては、なお従前の例による。
The provisions of Article 224-6 of the New Income Tax Act apply to a transfer of gold bullion, etc. as prescribed in that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of gold bullion, etc. as prescribed in Article 224-6 of the Former Income Tax Act that was made before the effective date.
新所得税法第二百二十四条の六の規定は、施行日以後に行われる同条に規定する金地金等の譲渡について適用し、施行日前に行われた旧所得税法第二百二十四条の六に規定する金地金等の譲渡については、なお従前の例による。