第一項
Supplementary Provisions, Article 9, paragraph (1)
新法第二百二十五条第一項第一号（支払調書）の規定（外国政府、外国の地方公共団体、国際機関又は外国法人の発行する債券の利子に係る部分に限る。）は、施行日以後に支払う当該債券の利子について適用する。
The provisions of Article 225, paragraph (1), item (i) (Payment Reports) of the new Act (limited to the part concerning interest on bonds issued by a foreign government, a foreign local government, an international organization, or a Foreign Corporation) apply to interest on such bonds paid on or after the effective date.