Supplementary Provisions, Article 23Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
第二十三条（金融機関等の受ける利子所得等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 of the New Act on Special Measures Concerning Taxation apply to interest, distributions of proceeds or dividends of surplus prescribed in paragraph (1) of that Article that a financial institution prescribed in paragraph (1) of that Article, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest, distributions of proceeds or dividends of surplus prescribed in paragraph (1) of that Article that a financial institution prescribed in Article 8, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive before that date.
新租税特別措置法第八条の規定は、同条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項に規定する内国法人が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する利子、収益の分配又は剰余金の配当について適用し、旧租税特別措置法第八条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等又は同条第三項に規定する内国法人が同日前に支払を受けるべき同条第一項に規定する利子、収益の分配又は剰余金の配当については、なお従前の例による。