Supplementary Provisions, Article 8Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts
第八条（公共法人等及び公益信託に係る非課税に関する経過措置）
The provisions of Article 11 of the new Income Tax Act apply to interest or distributions of proceeds from public and corporate bonds or similar instruments prescribed in paragraph (1) or (2), or paragraph (3) of that Article which a Domestic Corporation or Foreign Corporation, or a charitable trust, prescribed in those provisions is to receive on or after April 1, 1988, and the provisions then in force continue to govern interest and similar income or domestic source income, or income, prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the former Income Tax Act which that Domestic Corporation or Foreign Corporation, or that charitable trust, is to receive before that date.
Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the part of interest or distributions of proceeds from public and corporate bonds or similar instruments prescribed in Article 11, paragraphs (1) through (3) of the new Income Tax Act which a Domestic Corporation or Foreign Corporation, or a charitable trust, prescribed in the preceding paragraph is to receive on or after April 1, 1988 and which correspond to a calculation period for interest or distributions of proceeds from those public and corporate bonds or similar instruments that includes that date, that is equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest or distributions of proceeds corresponding to the period from the first day of that calculation period to March 31, 1988.
昭和六十三年四月一日以後に前項に規定する内国法人若しくは外国法人又は公益信託が支払を受けるべき新所得税法第十一条第一項から第三項までの規定に規定する公社債等の利子又は収益の分配で同日を含む当該公社債等の利子又は収益の分配の計算期間に対応するもののうち、その公社債等の利子又は収益の分配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その公社債等の利子又は収益の分配については、前項の規定にかかわらず、なお従前の例による。