第一項
Supplementary Provisions, Article 4, paragraph (1)
新所得税法第十一条の規定は、同条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託が昭和六十四年四月一日以後に支払を受けるべきこれらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が同日前に支払を受けるべき旧所得税法第十一条第一項若しくは第二項又は第三項に規定する配当等若しくは国内源泉所得又は所得については、なお従前の例による。
The provisions of Article 11 of the new Income Tax Act apply to interest or distributions of proceeds from public and corporate bonds or similar instruments prescribed in paragraph (1) or (2), or paragraph (3) of that Article which a Domestic Corporation or Foreign Corporation, or a charitable trust, prescribed in those provisions is to receive on or after April 1, 1989, and the provisions then in force continue to govern dividends and similar income or domestic source income, or income, prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the former Income Tax Act which that Domestic Corporation or Foreign Corporation, or that charitable trust, is to receive before that date.