Supplementary Provisions, Article 16Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第十六条（利子所得の分離課税等に関する経過措置）
The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph (meaning a public and corporate bond prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 36, paragraph (1) of the Supplementary Provisions) that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after the Effective Date, and with regard to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三条（第一項第四号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。以下この条及び附則第三十六条第一項において同じ。）の利子について適用し、第七条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。）第三条第一項の居住者又は恒久的施設を有する非居住者が施行日前に支払を受けるべき同項第一号に規定する特定公社債以外の公社債の利子については、なお従前の例による。