Supplementary Provisions, Article 4Transitional Provisions Concerning Interest Income and Dividend Income
第四条（利子所得及び配当所得に関する経過規定）
The provisions of Chapter II, Section 1 of the New Act apply to interest income (including interest on loan receivables prescribed in Article 7, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) and dividend income that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern interest income that was to have been paid before that date (or, in the case of interest on bearer public bonds or bearer corporate bonds or proceeds received on bearer beneficiary certificates of loan trusts or securities investment trusts, that which was paid before the Effective Date) and dividend income that was to have been paid before that date (or, in the case of dividends on bearer shares or proceeds received on bearer beneficiary certificates of securities investment trusts that permit additional trusts of principal, the amount paid before the Effective Date).
新法第二章第一節の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき利子所得（新法第七条第二項に規定する貸付金債権の利子を含む。以下この項において同じ。）及び配当所得について適用し、同日前に支払を受けるべきであつた利子所得（無記名の公債若しくは社債の利子又は貸付信託若しくは証券投資信託の無記名受益証券につき受ける収益にあつては、施行日前に支払を受けたもの）及び配当所得（無記名株式の配当又は元本の追加信託をすることができる証券投資信託の無記名受益証券につき受ける収益にあつては、施行日前に支払を受けた金額）については、なお従前の例による。
Interest income received on bearer public bonds or bearer corporate bonds or on bearer beneficiary certificates of loan trusts or securities investment trusts, and dividend income received on bearer shares or on bearer beneficiary certificates of securities investment trusts that permit additional trusts of principal, whose payment date arrived before the Effective Date and which has not been paid as of that date, is deemed not to be in bearer form, and the provisions of Article 2-2 (Tax Exemption on Interest Income) or Article 2-4 (Reduction of the Withholding Tax Rate on Dividend Income) of the Former Act continue to govern it.
無記名の公債若しくは社債又は貸付信託若しくは証券投資信託の無記名受益証券につき受ける利子所得及び無記名株式又は元本の追加信託をすることができる証券投資信託の無記名受益証券につき受ける配当所得のうち、施行日前にその支払期日が到来しているもので同日において支払を受けていないものについては、これらを無記名でないものとみなし、なお旧法第二条の二（利子所得の非課税）又は第二条の四（配当所得の源泉徴収税率の軽減）の規定の例による。
The provisions of Article 2-3 (Separation of Interest Income from Long-Term Deposits, etc. and Taxation at 5 Percent) of the Former Act remain in force with respect to interest income to be paid on the following public bonds, corporate bonds, deposits or jointly managed trusts; provided, however, that this does not preclude the application of the provisions of paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 77 of 1959):
旧法第二条の三（長期預金等の利子所得の分離、五パーセント課税）の規定は、次に掲げる公債、社債、預金又は合同運用信託について支払を受けるべき利子所得については、なおその効力を有する。ただし、租税特別措置法の一部を改正する法律（昭和三十四年法律第七十七号）附則第四項の規定の適用を妨げない。
public bonds or corporate bonds issued by March 31, 1956 (excluding public bonds and corporate bonds whose redemption date arrives by January 31, 1955) for which the period during which they have continuously been registered for that person pursuant to the provisions of Article 2, paragraph (2) of the Act on National Government Bonds or Article 3 of the Act on the Registration of Corporate Bonds, etc. is one year or more;
昭和三十一年三月三十一日までに発行された公債又は社債（昭和三十年一月三十一日までに償還期限が到来する公債及び社債を除く。）で国債に関する法律第二条第二項又は社債等登録法第三条の規定により引き続きその者の登録している期間が一年以上であるもの
deposits with a financial institution based on a contract concluded by March 31, 1956, for which the deposit period specified in the contract for the deposit is one year or more (excluding those whose date for repayment arrives by January 31, 1955), that are specified by Cabinet Order;
昭和三十一年三月三十一日までに締結された契約に基く金融機関に対する預金で当該預金に係る契約において定める預入期間が一年以上であるもの（昭和三十年一月三十一日までに払戻の期日が到来するものを除く。）のうち政令で定めるもの
jointly managed trusts (excluding loan trusts) based on a contract concluded by March 31, 1956, for which the trust period specified in the contract for the trust is one year or more (excluding those whose trust contract period ends by January 31, 1955), that are specified by Cabinet Order;
昭和三十一年三月三十一日までに締結された契約に基く合同運用信託（貸付信託を除く。）で当該信託に係る契約において定める信託期間が一年以上であるもの（昭和三十年一月三十一日までに信託契約期間が終了するものを除く。）のうち政令で定めるもの
beneficiary certificates of loan trusts based on a contract concluded by March 31, 1956, for which the period during which they have continuously been registered in the name of that person is one year or more (excluding those whose trust contract period ends by January 31, 1955).
昭和三十一年三月三十一日までに締結された契約に基く貸付信託の受益証券で引き続きその者のものとして記名されている期間が一年以上であるもの（昭和三十年一月三十一日までに信託契約期間が終了するものを除く。）
With regard to proceeds distributed during the trust period of a securities investment trust (excluding a securities investment trust that permits additional trusts of principal) (excluding proceeds distributed upon the partial cancellation of a securities investment trust contract) that were to have been paid before the Effective Date, the provisions of Article 2-5 (Special Provisions on the Income Classification of Interim Distributions of Securities Investment Trusts) of the Former Act continue to govern.
施行日前に支払を受けるべきであつた証券投資信託（元本の追加信託をすることができる証券投資信託を除く。）の信託期間中に分配される収益（証券投資信託契約の一部の解約により分配されるものを除く。）については、なお旧法第二条の五（証券投資信託の期中分配金の所得区分の特例）の規定の例による。
With regard to the amount of the dividend tax credit for income tax for 1955 and 1956, the provisions of Article 2-6 (Special Provisions on the Amount of the Dividend Tax Credit) of the Former Act continue to govern.
昭和三十年分及び昭和三十一年分の所得税についての配当控除額については、なお旧法第二条の六（配当控除額の特例）の規定の例による。