Supplementary Provisions, Article 60Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
第六十条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置）
The provisions of Article 8, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in those provisions that a securities company, etc. or domestic corporation prescribed in those provisions is to receive on or after the Effective Date, and with regard to interest prescribed in Article 8, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a securities company, etc. prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八条第二項、第三項及び第五項の規定は、これらの規定に規定する証券業者等又は内国法人が施行日以後に支払を受けるべきこれらの規定に規定する利子について適用し、旧租税特別措置法第八条第二項に規定する証券業者等が施行日前に支払を受けるべき同項に規定する利子については、なお従前の例による。