Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions of Article 212, paragraph (3) of the new Income Tax Act apply to interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits or monetary awards prescribed in that paragraph that are payable to a Domestic Corporation on or after October 1, 2023, and the provisions then in force continue to govern interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits or monetary awards prescribed in Article 212, paragraph (3) of the former Income Tax Act that were payable to a Domestic Corporation before that date.
新所得税法第二百十二条第三項の規定は、内国法人に対し令和五年十月一日以後に支払うべき同項に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金について適用し、内国法人に対し同日前に支払うべき旧所得税法第二百十二条第三項に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金については、なお従前の例による。