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Supplementary Provisions, Article 19Transitional Measures Concerning Separate Taxation on Interest Income

第十九条(利子所得の分離課税等に関する経過措置)

The provisions then in force continue to govern interest and similar income prescribed in before the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual is to receive before January 1, 2016.

個人が平成二十八年一月一日前に支払を受けるべきの規定による改正前の租税特別措置法(以下「旧租税特別措置法」という。)に規定する利子等については、なお従前の例による。

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