1 article
Supplementary Provisions, Article 3Transitional Measures Concerning Interest Income
第三条（利子所得に関する経過措置）
With regard to interest income prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") that is to be received by December 31, 1985, the provisions then in force continue to govern.
昭和六十年十二月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項、第三条の二第一項及び第三条の三第一項に規定する利子所得については、なお従前の例による。
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