Supplementary Provisions, Article 3Transitional Provisions Concerning Interest Income
第三条（利子所得に関する経過規定）
The provisions then in force continue to govern interest income that was to have been received before April 1, 1965 (hereinafter referred to as "the Effective Date").
昭和四十年四月一日（以下「施行日」という。）前に支払を受けるべきであつた利子所得については、なお従前の例による。
The provisions then in force continue to govern the portion of the amount of interest income corresponding to the period up to the Effective Date, out of the amount of interest income pertaining to interest on public bonds, corporate bonds (including bonds issued by a corporation established under special laws or regulations) or deposits, profits of jointly managed trusts, or proceeds of bond investment trusts, prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), that are to be received on or after the Effective Date, whose calculation period is one year or more and the first day of whose calculation period falls before that date.
改正前の租税特別措置法（以下「旧法」という。）第三条第一項に規定する公債、社債（特別の法令により設立された法人の発行する債券を含む。）若しくは預金の利子、合同運用信託の利益又は公社債投資信託の収益のうち施行日以後に支払を受けるべきものでその計算期間が一年以上であり、かつ、当該計算期間の初日が同日前であるものに係る利子所得の金額のうち同日までの期間に対応する部分の金額については、なお従前の例による。