Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions for Payment Reports on Interest Income, etc. Paid to Domestic Corporations, etc.
第五十九条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置）
The provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that Article that are to be paid on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) that are to be paid before the effective date of the Trust Act.
新租税特別措置法第三条の二の規定は、信託法施行日以後に支払うべき同条に規定する利子等又は配当等について適用し、信託法施行日前に支払うべき第十二条の規定による改正前の租税特別措置法（以下附則第百三十三条までにおいて「旧租税特別措置法」という。）第三条の二に規定する利子等又は配当等については、なお従前の例による。