Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation, etc. on Interest from Book-Entry Government Bonds, etc.
第二十一条（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 (17) (including as applied with the terms replaced pursuant to the provisions of paragraph (19) of that Article, and including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and paragraph (18) (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 5-2, paragraph (17) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the specified book-entry transfer institution, etc. or the specified trustee referred to in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 5-2, paragraph (1), Article 5-3, paragraph (1) or Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the matters to be stated in a written notification of a partnership, etc. prescribed in 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 (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, or the matters to be stated in a return specified in Article 5-2, paragraph (12), item (i) or (iii) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation), or the matters to be stated in a written notification specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation.
新租税特別措置法第五条の二第十七項（同条第十九項の規定により読み替えて適用する場合並びにこれらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）及び第十八項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）の規定は、施行日以後に新租税特別措置法第五条の二第十七項の特定振替機関等又は特定受託者に対して行う同項に規定する電磁的方法による租税特別措置法第五条の二第一項、第五条の三第一項若しくは第四十一条の十三の三第一項に規定する非課税適用申告書に記載すべき事項、新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に規定する組合等届出書に記載すべき事項及び新租税特別措置法第五条の二第四項に規定する組合契約書等の写しに記載されている事項又は租税特別措置法第五条の二第十二項第一号若しくは第三号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）に定める申告書に記載すべき事項若しくは租税特別措置法第五条の二第十二項第二号若しくは第四号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に定める届出書に記載すべき事項及び租税特別措置法第五条の二第十二項第二号若しくは第四号に定める組合契約書等の写しに記載されている事項の提供について適用する。