第五項
Supplementary Provisions, Article 9, paragraph (5)
振替移行期日までにその発行の決議若しくは決定、起債又は信託の設定がされた旧所得税法第十一条第四項に規定する公社債等の同項に規定する利子等に係る部分で施行日以後に支払を受けるべきもの（新所得税法第十一条第一項から第三項までの規定の適用を受けるものを除くものとし、特例計算期間に対応するものに限る。）については、旧所得税法第十一条（第四項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、所得税法等の一部を改正する法律（平成十五年法律第八号）の施行の日以後は、同条第三項中「規定する公益信託」とあるのは「規定する公益信託又は社債、株式等の振替に関する法律第二条第十一項（定義）に規定する加入者保護信託」と、「当該公益信託」とあるのは「当該公益信託又は当該加入者保護信託」と、同条第四項中「公益信託」とあるのは「公益信託若しくは加入者保護信託」とし、平成十六年一月一日以後は、同条第一項中「受益証券で政令で定めるもの又は投資信託及び投資法人に関する法律第二条第二十一項（定義）に規定する投資口で政令で定めるもの」とあるのは「受益権で政令で定めるもの」と、「若しくは収益の分配又は利益の配当」とあるのは「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」とする。
As regards the portion pertaining to interest and similar income prescribed in Article 11, paragraph (4) of the former Income Tax Act on public and corporate bonds or similar prescribed in that paragraph, for which the resolution or decision of issuance, the issuance of bonds, or the creation of the trust took place by the book-entry changeover date, that is to be paid on or after the effective date (excluding any portion to which the provisions of Article 11, paragraphs (1) through (3) of the new Income Tax Act apply, and limited to the portion corresponding to a special calculation period), the provisions of Article 11 of the former Income Tax Act (limited to the part concerning paragraph (4)) remain in force. In such a case, on and after the date on which the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) comes into effect, the phrase "charitable trust prescribed" in paragraph (3) of that Article is deemed to be replaced with "charitable trust prescribed, or a participant protection trust prescribed in Article 2, paragraph (11) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares", the phrase "that charitable trust" is deemed to be replaced with "that charitable trust or that participant protection trust", and the phrase "charitable trust" in paragraph (4) of that Article is deemed to be replaced with "charitable trust or participant protection trust"; and on and after January 1, 2004, the phrase "beneficiary certificates specified by Cabinet Order or investment units prescribed in Article 2, paragraph (21) (Definitions) of the Act on Investment Trusts and Investment Corporations that are specified by Cabinet Order" in paragraph (1) of that Article is deemed to be replaced with "beneficial interests specified by Cabinet Order", the phrase "or distributions of proceeds or dividends of profits" is deemed to be replaced with ", distributions of proceeds, or dividends of surplus prescribed in Article 24, paragraph (1) (Dividend Income)", the phrase "Trust Act" in paragraph (3) of that Article is deemed to be replaced with "Act on Charitable Trust", and the phrase "Article 66" is deemed to be replaced with "Article 1".