Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
第二十五条（振替国債等の利子の課税の特例等に関する経過措置）
The provisions of Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest on book-entry government bonds prescribed in paragraph (1) of that Article (referred to as "book-entry government bonds" in the following paragraph) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in the following paragraph), or on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as "specified book-entry corporate bonds, etc." in the following paragraph), arising from the trust property of a foreign pension trust prescribed in Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, whose calculation period begins on or after the Effective Date.
The provisions of Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or a foreign corporation receives on book-entry government bonds or book-entry municipal bonds, or on specified book-entry corporate bonds, etc., belonging to the partnership property prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation under a partnership contract prescribed in that paragraph or to the trust property of a trust prescribed in that paragraph, whose calculation period begins on or after the Effective Date.