Supplementary Provisions, Article 40Transitional Measures Concerning Interest Income
第四十条（利子所得に関する経過措置）
The provisions then in force continue to govern interest income prescribed in Article 3, paragraph (1) or Article 3-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") or interest and similar income prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received or to be paid before April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), before the date specified by Cabinet Order).
昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日）前に支払を受けるべき又は支払うべき第九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項若しくは第三条の二第一項に規定する利子所得又は旧租税特別措置法第三条の三第一項に規定する利子等については、なお従前の例による。
The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条第一項に規定する利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。
The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第三条第三項に規定する利子等（以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。
The provisions then in force continue to govern interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-4, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that is to be received before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第三条の四第一項又は第二項に規定する国外公社債等の利子等については、なお従前の例による。
The provisions then in force continue to govern the portion of interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income on foreign public and corporate bonds, etc." in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income on foreign public and corporate bonds, etc. that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income on foreign public and corporate bonds, etc. until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条の三第一項から第三項までに規定する国外公社債等の利子等（以下この項において「国外公社債等の利子等」という。）で同日を含む国外公社債等の利子等の計算期間に対応するもののうち、その国外公社債等の利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外公社債等の利子等については、なお従前の例による。