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Supplementary Provisions, Article 47Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits or Similar Amounts of Installment Savings

第四十七条(定期積金の給付補てん金等の分離課税等に関する経過措置)

The provisions then in force continue to govern compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received before April 1, 1988.

昭和六十三年四月一日前に支払を受けるべきに規定する給付補てん金等については、なお従前の例による。

The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.

昭和六十三年四月一日以後に支払を受けるべきに規定する給付補てん金等(以下この項において「給付補てん金等」という。)で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、なお従前の例による。

The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be paid on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.

昭和六十三年四月一日以後に支払うべきに規定する給付補てん金等(以下この項において「給付補てん金等」という。)で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、なお従前の例による。

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