Supplementary Provisions, Article 21Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
第二十一条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置）
The provisions of Article 8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii), paragraph (2), item (ii) and paragraph (3), item (ii) of that Article) apply to interest on corporate bonds prescribed in paragraph (1), item (ii), paragraph (2), item (ii) or paragraph (3), item (ii) of that Article that a financial institution prescribed in paragraph (1) of that Article, a financial instruments business operator, etc. prescribed in paragraph (2) of that Article or a domestic corporation prescribed in paragraph (3) of that Article is to receive payment of on or after the Effective Date.