第一項
Supplementary Provisions, Article 20, paragraph (1)
新所得税法第二百二十四条第六項の規定は、施行日以後に支払を受ける同条第二項に規定する利子、配当若しくは収益の分配又は同条第四項に規定する償還金について適用する。
The provisions of Article 224, paragraph (6) of the new Income Tax Act apply to interest, dividends or distributions of proceeds prescribed in paragraph (2) of that Article, or redemption money prescribed in paragraph (4) of that Article, that is received on or after the effective date.