Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on the Rates of Interest Tax, etc.
第六十九条(利子税等の割合の特例に関する経過措置)
The provisions of Article 93, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 70-4, paragraph (34) and Article 70-6, paragraph (39) of the New Act on Special Measures Concerning Taxation) apply to interest tax corresponding to the period on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern interest tax corresponding to the period before that date.
新租税特別措置法第九十三条第四項の規定(新租税特別措置法第七十条の四第三十四項及び第七十条の六第三十九項に係る部分に限る。)は、附則第一条第五号に定める日以後の期間に対応する利子税について適用し、同日前の期間に対応する利子税については、なお従前の例による。
With regard to the application of the provisions of Article 93, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "Article 70-4, paragraph (34) and Article 70-6, paragraph (39)" in that paragraph is deemed to be replaced with "Article 70-4, paragraph (29) and Article 70-6, paragraph (35)".
施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第九十三条第四項の規定の適用については、同項中「第七十条の四第三十四項及び第七十条の六第三十九項」とあるのは、「第七十条の四第二十九項及び第七十条の六第三十五項」とする。