第三項
Supplementary Provisions, Article 9, paragraph (3)
その利子又は収益の分配の特例計算期間の開始の日（その有価証券（旧所得税法第十条第一項第三号に規定する有価証券をいう。）が当該特例計算期間の中途において購入したものである場合には、その購入の日。以下この条及び次条において「開始日」という。）以後引き続き前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第十条第一項第二号又は第三号に規定するところにより保管の委託をし、登録を受け、又は信託されている次の各号に掲げるものが、当該特例計算期間の開始日から当該特例計算期間の終了の日までの間に当該各号に規定する規定により当該各号に定めるものとみなされて新所得税法第十条第一項第二号又は第三号に規定する振替口座簿に記載又は記録された場合には、当該特例計算期間については、当該利子又は収益の分配に係る当該各号に定めるものは当該特例計算期間の開始日から引き続き同項第二号又は第三号に規定するところにより当該振替口座簿に記載又は記録されていたものとみなして、同項の規定を適用する。
If any of the things set forth in the following items which, since the day on which the special calculation period for the interest or distributions of proceeds begins (or, if the Securities (meaning Securities prescribed in Article 10, paragraph (1), item (iii) of the former Income Tax Act) were purchased partway through that special calculation period, the date of that purchase; hereinafter referred to as the "start date" in this Article and the following Article), have continuously been deposited for custody, registered, or placed in trust as prescribed in Article 10, paragraph (1), item (ii) or (iii) of the former Income Tax Act, which remains in force pursuant to the provisions of the preceding paragraph, are, during the period from the start date of that special calculation period to the last day of that special calculation period, deemed pursuant to the provisions referred to in the relevant item to be the thing specified in that item and entered or recorded in the transfer account book prescribed in Article 10, paragraph (1), item (ii) or (iii) of the new Income Tax Act, then, for that special calculation period, the things specified in those items in connection with that interest or those distributions of proceeds are deemed to have been continuously entered or recorded in that transfer account book as prescribed in item (ii) or (iii) of that paragraph since the start date of that special calculation period, and the provisions of that paragraph apply.
新社債等振替法附則第十条に規定する特例社債 同条に規定する振替社債
special-case corporate bonds prescribed in Article 10 of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer corporate bonds prescribed in that Article;
新社債等振替法附則第十九条に規定する特例国債 同条に規定する振替国債
special-case national government bonds prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer national government bonds prescribed in that Article;
新社債等振替法附則第二十七条第一項に規定する特例地方債 同項に規定する振替地方債
special-case local government bonds prescribed in Article 27, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer local government bonds prescribed in that paragraph;
新社債等振替法附則第二十八条第一項に規定する特例投資法人債 同項に規定する振替投資法人債
special-case investment corporation bonds prescribed in Article 28, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer investment corporation bonds prescribed in that paragraph;
新社債等振替法附則第二十九条第一項に規定する特例社債 同項に規定する相互会社の振替社債
special-case corporate bonds prescribed in Article 29, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer corporate bonds of a mutual company prescribed in that paragraph;
新社債等振替法附則第三十条第一項に規定する特例特定社債 同項に規定する振替特定社債
special-case specified corporate bonds prescribed in Article 30, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer specified corporate bonds prescribed in that paragraph;
新社債等振替法附則第三十一条第一項に規定する特例特別法人債 同項に規定する振替特別法人債
special-case special corporation bonds prescribed in Article 31, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer special corporation bonds prescribed in that paragraph;
新社債等振替法附則第三十二条第一項に規定する特例投資信託受益権 同項に規定する振替投資信託受益権
special-case beneficial interests in Investment Trusts prescribed in Article 32, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer beneficial interests in Investment Trusts prescribed in that paragraph;
新社債等振替法附則第三十四条第一項に規定する特例貸付信託受益権 同項に規定する振替貸付信託受益権
special-case beneficial interests in Loan Trusts prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer beneficial interests in Loan Trusts prescribed in that paragraph;
新社債等振替法附則第三十五条第一項に規定する特例特定目的信託受益権 同項に規定する振替特定目的信託受益権
special-case beneficial interests in specified purpose trusts prescribed in Article 35, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer beneficial interests in specified purpose trusts prescribed in that paragraph;
新社債等振替法附則第三十六条第一項に規定する特例外債 同項に規定する振替外債
special-case foreign bonds prescribed in Article 36, paragraph (1) of the Supplementary Provisions of the new Book-Entry Transfer Act: book-entry transfer foreign bonds prescribed in that paragraph.