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Supplementary Provisions, Article 4Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.

第四条(金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置)

The provisions of Article 8, paragraph (2) of the New Act apply to interest prescribed in that securities companies, etc. prescribed in are to receive on or after the Effective Date, and with regard to such interest that those securities companies, etc. were to receive before the Effective Date, the provisions then in force continue to govern.

の規定は、に規定する証券業者等が施行日以後に支払を受けるべきに規定する利子について適用し、当該証券業者等が施行日前に支払を受けるべき当該利子については、なお従前の例による。

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