Supplementary Provisions, Article 23Transitional Measures for Notification by Recipients of Interest, Dividends, Redemption Gains, etc.
第二十三条（利子、配当、償還差益等の受領者の告知に関する経過措置）
The provisions of Article 224, paragraph (1) of the New Income Tax Act apply to interest, etc. or dividends, etc. prescribed in that paragraph that are to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc. or dividends, etc. prescribed in Article 224, paragraph (1) of the Former Income Tax Act that are to be received before the effective date of the Trust Act.
新所得税法第二百二十四条第一項の規定は、信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、信託法施行日前に支払を受けるべき旧所得税法第二百二十四条第一項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 224, paragraph (2) of the New Income Tax Act apply to dividends of surplus or distributions of proceeds prescribed in that paragraph that are to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends of surplus or distributions of proceeds prescribed in Article 224, paragraph (2) of the Former Income Tax Act that are to be received before the effective date of the Trust Act.
新所得税法第二百二十四条第二項の規定は、信託法施行日以後に支払を受けるべき同項に規定する剰余金の配当又は収益の分配について適用し、信託法施行日前に支払を受けるべき旧所得税法第二百二十四条第二項に規定する剰余金の配当又は収益の分配については、なお従前の例による。