Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
第五条（信託財産に係る利子等の課税の特例に関する経過措置）
The provisions of Article 180-2, paragraph (1) of the new Income Tax Act apply to domestic source income prescribed in that paragraph which is paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第百八十条の二第一項の規定は、附則第一条第五号に定める日以後に支払われる同項に規定する国内源泉所得について適用する。
The provisions of Article 180-2, paragraphs (2) and (3) of the new Income Tax Act apply to distributions of proceeds prescribed in Article 180-2, paragraph (2) of the new Income Tax Act which are paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第百八十条の二第二項及び第三項の規定は、附則第一条第五号に定める日以後に支払われる新所得税法第百八十条の二第二項に規定する収益の分配について適用する。