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Supplementary Provisions, Article 56Transitional Measures Concerning Separate Taxation, etc. on Interest Income
第五十六条（利子所得の分離課税等に関する経過措置）
The provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 15 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to general interest and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (3) of that Article is to receive on or after January 1, 2020.
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