Supplementary Provisions, Article 3Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Supplementary Benefits and Similar Amounts Received by a Domestic Corporation
第三条（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）
The provisions of Article 5, paragraph (3), Article 7, paragraph (1), item (iv), Article 174, and Article 175 of the new Income Tax Act apply to interest and similar income or compensation for periodic deposits, finance charges, profits, or margin profits (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) set forth in Article 174, item (i) or items (iii) through (viii) of the new Income Tax Act that a Domestic Corporation is to be paid on or after April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern such interest and similar income or compensation for periodic deposits or similar amounts to be paid before April 1 of that year.
新所得税法第五条第三項、第七条第一項第四号、第百七十四条及び第百七十五条の規定は、内国法人が昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日。以下この項において同じ。）以後に支払を受けるべき新所得税法第百七十四条第一号又は第三号から第八号までに掲げる利子等又は給付補てん金、利息、利益若しくは差益（以下この項及び第三項において「給付補てん金等」という。）について適用し、同年四月一日前に支払を受けるべき当該利子等又は給付補てん金等については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the portion of interest and similar income set forth in Article 174, item (i) of the new Income Tax Act (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that a Domestic Corporation is to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
内国法人が昭和六十三年四月一日以後に支払を受けるべき新所得税法第百七十四条第一号に掲げる利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、前項の規定にかかわらず、なお従前の例による。
Notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts that a Domestic Corporation is to be paid on or after April 1, 1988 and that correspond to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.