Supplementary Provisions, Article 3Transitional Measures Concerning Interest Income
第三条（利子所得に関する経過措置）
With regard to interest income prescribed in Article 3, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that is to be received by March 31, 1977, the provisions then in force continue to govern.
昭和五十二年三月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項及び第三条の三第一項に規定する利子所得については、なお従前の例による。
With regard to interest income specified by Cabinet Order (excluding interest income to which the provisions of Article 3, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to December 31, 1977, the provisions of that paragraph and paragraphs (6) through (9) of that Article are to govern, with the phrase "December 31, 1980" in Article 3-3, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977".
居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、この法律の施行の日（以下「施行日」という。）から昭和五十二年十二月三十一日までの間に支払を受けるべき利子所得（新法第三条第一項の規定の適用を受けるものを除く。）で政令で定めるものについては、旧法第三条の三第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同項及び同条第六項から第九項までの規定の例による。
With regard to the application of the provisions of Article 3-3 of the New Act to interest income to which the provisions of the preceding paragraph apply, the phrase "the tax rate of 20 percent prescribed in Article 182 or Article 213 of the Income Tax Act for interest income" in paragraph (3) of that Article is deemed to be replaced with "the tax rate prescribed in Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977; hereinafter referred to as the "1977 Amending Act")".
前項の規定の適用を受ける利子所得に対する新法第三条の三の規定の適用については、同条第三項中「利子所得に係る所得税法第百八十二条又は第二百十三条に規定する百分の二十の税率」とあるのは、「租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号。以下「昭和五十二年改正法」という。）第一条の規定による改正前の租税特別措置法第三条の三第一項に規定する税率」とする。
The provisions of Article 4 of the New Act apply to public bonds prescribed in paragraph (1) of that Article that are purchased on or after the Effective Date.
新法第四条の規定は、施行日以後に購入する同条第一項に規定する公債について適用する。
If an individual prescribed in Article 4, paragraph (1) of the New Act holds national government bonds prescribed in Article 4, paragraph (1) of the Former Act that the individual purchased before the Effective Date and that satisfy the requirements prescribed in that Article on the Effective Date, the provisions of Article 4 of the New Act apply to those national government bonds, deeming that individual to have purchased them in accordance with the requirements of that Article on the Effective Date.
新法第四条第一項に規定する個人が、施行日前に購入した旧法第四条第一項に規定する国債で施行日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が施行日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。