Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Taxation on Interest on Collectively Registered Government Bonds
第四条（一括登録国債の利子の課税の特例に関する経過措置）
The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on collectively registered government bonds prescribed in paragraph (1) of that Article that is to be received 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 on collectively registered government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before the Effective Date.
新租税特別措置法第五条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同条第一項に規定する一括登録国債の利子について適用し、施行日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する一括登録国債の利子については、なお従前の例による。