Supplementary Provisions, Article 24Transitional Measures Concerning Separate Taxation on Interest Income, etc.
第二十四条（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 (v)) apply to interest on public and corporate bonds other than the specified public and corporate bonds prescribed in item (i) of that paragraph (meaning the public and corporate bonds prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies in Article 38 of the Supplementary Provisions) that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date.
新租税特別措置法第三条（第一項第五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。附則第三十八条において同じ。）の利子について適用する。