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 (1), item (i) of the New Act on Special Measures Concerning Taxation apply to interest listed in that item that is received by a financial institution prescribed in that paragraph or a securities company, etc. prescribed in paragraph (2) of that Article and the first day of whose calculation period is on or after January 1, 2001, and the provisions then in force continue to govern such interest the first day of whose calculation period is before January 1, 2001.
新租税特別措置法第八条第一項第一号の規定は、同項に規定する金融機関又は同条第二項に規定する証券業者等が支払を受ける同号に掲げる利子でその計算期間の初日が平成十三年一月一日以後であるものについて適用し、その計算期間の初日が平成十三年一月一日前であるものについては、なお従前の例による。