Supplementary Provisions, Article 4Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Supplementary Benefits and Similar Amounts Received by a Foreign Corporation
第四条（外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 (4), Article 7, paragraph (1), item (v), Article 178, and Article 179 of the new Income Tax Act apply to interest and similar income set forth in Article 161, item (iv) of the new Income Tax Act or compensation for periodic deposits, finance charges, profits, or margin profits set forth in item (xi) of that Article (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) that a Foreign 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四項、第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外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百六十一条第四号に掲げる利子等又は同条第十一号に掲げる給付補てん金、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。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to interest and similar income set forth in Article 161, item (iv) of the new Income Tax Act (excluding those pertaining to ordinary deposits and similar deposits) that a Foreign 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.
前条第二項の規定は、外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百六十一条第四号に掲げる利子等（普通預金等に係るものを除く。）で同日を含む利子等の計算期間に対応するものについて準用する。
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to compensation for periodic deposits or similar amounts that a Foreign 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 that includes that date.