Supplementary Provisions, Article 19, paragraph (1)
第一項
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。