Supplementary Provisions, Article 43Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第四十三条（利子所得の分離課税等に関する経過措置）
The provisions of Article 3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to general interest and similar income prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第三条第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する一般利子等について適用する。
With regard to general interest and similar income prescribed in Article 3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the term "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".