第二項
Supplementary Provisions, Article 28, paragraph (2)
所得税法の施行地に住所を有する個人が、昭和六十年十二月三十一日以前に支払を受けるべき附則第三十四条の規定による改正前の所得税法の一部を改正する法律（昭和五十五年法律第八号。以下この項及び次項において「昭和五十五年改正法」という。）附則第四条第二項の規定によりなおその効力を有するものとされる旧所得税法（昭和五十五年改正法による改正前の所得税法をいう。以下この条において同じ。）第十条第一項に規定する預貯金、合同運用信託又は有価証券の利子又は収益の分配については、なお従前の例による。
The provisions then in force continue to govern the interest on, or distributions of proceeds from, Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in Article 10, paragraph (1) of the former Income Tax Act (meaning the Income Tax Act prior to amendment by the 1980 Amendment Act; the same applies hereinafter in this Article) which is to remain in force pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 8 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph and the following paragraph) prior to amendment by the provisions of Article 34 of the Supplementary Provisions, that an individual domiciled in the area where the Income Tax Act is in force is to be paid on or before December 31, 1985.