Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
第三条（振替国債等の利子の課税の特例等に関する経過措置）
The provisions of Article 5-2, paragraph (25) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or foreign corporation receives on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or book-entry local government bonds prescribed in that paragraph, or interest and similar income prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a nonresident or foreign corporation receives on specified book-entry corporate bonds, etc. prescribed in that paragraph, which belong to the trust property of a trust prescribed in Article 5-2, paragraph (25) of the New Act on Special Measures Concerning Taxation, and the first day of whose calculation period is on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date").
新租税特別措置法第五条の二第二十五項（新租税特別措置法第五条の三第五項において準用する場合を含む。）の規定は、非居住者又は外国法人が新租税特別措置法第五条の二第二十五項に規定する信託の信託財産に属する同条第一項に規定する振替国債若しくは同項に規定する振替地方債又は新租税特別措置法第五条の三第一項に規定する特定振替社債等につき支払を受ける利子又は同項に規定する利子等で、その計算期間の初日がこの法律の施行の日（以下「施行日」という。）以後であるものについて適用する。