Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc. Paid to Domestic Corporations, etc.
第三条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置）
The provisions of Article 3-2 of the New Act apply to interest and similar income or dividends, etc. prescribed in that Article that are 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 and similar income or dividends, etc. prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation before the amendment (hereinafter referred to as the "Former Act") that were to be paid before the Effective Date.
新法第三条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同条に規定する利子等又は配当等について適用し、施行日前に支払うべき改正前の租税特別措置法（以下「旧法」という。）第三条の二に規定する利子等又は配当等については、なお従前の例による。