Supplementary Provisions, Article 47Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.
第四十七条（振替社債等の利子の課税の特例に関する経過措置）
The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest on specified book-entry corporate bonds, etc. prescribed in paragraph (1) of that Article, the first day of the calculation period of which is on or after June 1, 2010.
新租税特別措置法第五条の三の規定は、同条第一項に規定する特定振替社債等の利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。
With regard to the application of the provisions of Article 5-3, paragraph (4), items (v) and (vi) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "a treaty or any other international agreement concluded by Japan" in item (v) of that paragraph is deemed to be replaced with "a treaty", the phrase "contracting state or contracting party" with "contracting state", and the phrase "treaty partner state, etc." with "treaty partner state", and the phrase "treaty partner state, etc." in item (vi) of that paragraph is deemed to be replaced with "treaty partner state".
施行日から平成二十二年五月三十一日までの間における新租税特別措置法第五条の三第四項第五号及び第六号の規定の適用については、同項第五号中「条約その他の我が国が締結した国際約束」とあるのは「条約」と、「締約国又は締約者」とあるのは「締約国」と、「条約相手国等」とあるのは「条約相手国」と、同項第六号中「条約相手国等」とあるのは「条約相手国」とする。