Supplementary Provisions, Article 5Transitional Measures Concerning Notices, Payment Reports, Notices of Payment, and Similar Documents
第五条（告知、支払調書及び支払通知書等に関する経過措置）
Article 224-3, paragraph (4) of the new Income Tax Act applies to the delivery of redemption money or similar assets as prescribed in that paragraph which is made on or after the effective date.
新所得税法第二百二十四条の三第四項の規定は、施行日以後に行う同項に規定する償還金等の交付について適用する。
Article 224-5 and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the new Income Tax Act apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph which is effected on or after January 1, 2010, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph which was effected before that date.
新所得税法第二百二十四条の五及び第二百二十五条第一項（第十三号に係る部分に限る。）の規定は、新所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で平成二十二年一月一日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (x)) applies to payments of the consideration for a transfer and deliveries of redemption money or similar assets as prescribed in that item which are made on or after the effective date, and the provisions then in force continue to govern payments of the consideration for a transfer as prescribed in Article 225, paragraph (1), item (x) of the former Income Tax Act which were made before the effective date.
新所得税法第二百二十五条第一項（第十号に係る部分に限る。）の規定は、施行日以後に行う同号に規定する譲渡の対価の支払及び償還金等の交付について適用し、施行日前に行った旧所得税法第二百二十五条第一項第十号に規定する譲渡の対価の支払については、なお従前の例による。
Article 225, paragraph (2) of the new Income Tax Act applies to distributions of proceeds as prescribed in item (i) of that paragraph and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph which are paid on or after the effective date, and the provisions then in force continue to govern distributions of proceeds as prescribed in Article 225, paragraph (2), item (i) of the former Income Tax Act and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph which were paid before the effective date.
新所得税法第二百二十五条第二項の規定は、施行日以後に支払う同項第一号に規定する収益の分配及び同項第二号に規定する剰余金の配当、利益の配当又は剰余金の分配とみなされるものについて適用し、施行日前に支払った旧所得税法第二百二十五条第二項第一号に規定する収益の分配及び同項第二号に規定する剰余金の配当、利益の配当又は剰余金の分配とみなされるものについては、なお従前の例による。
Article 228, paragraph (2) of the new Income Tax Act applies to the consideration for the transfer of a share or similar interest as prescribed in that paragraph for which payment as prescribed in that paragraph is received on or after the effective date, and the provisions then in force continue to govern the consideration for the transfer of a share or similar interest as prescribed in Article 228, paragraph (2) of the former Income Tax Act for which payment as prescribed in that paragraph was received before the effective date.
新所得税法第二百二十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧所得税法第二百二十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
With regard to the application of Article 224-3, paragraph (4), Article 225, paragraph (1) (limited to the part concerning item (x)), and Article 228, paragraph (2) of the new Income Tax Act during the period from the effective date to December 31, 2009, the phrase "the termination or partial cancellation of a Securities Investment Trust for shares and similar interests, a non-bond Investment Trust, or a Specified Trust That Issues Beneficiary Certificates, or the trust split in connection with a Specified Trust That Issues Beneficiary Certificates" in Article 224-3, paragraph (4) of the new Income Tax Act is deemed to be replaced with "the termination or partial cancellation of a Securities Investment Trust for shares and similar interests for which the offering of the beneficial interests created upon its establishment was made through a public offering (meaning a public offering as prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions))", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)".
施行日から平成二十一年十二月三十一日までの間における新所得税法第二百二十四条の三第四項、第二百二十五条第一項（第十号に係る部分に限る。）及び第二百二十八条第二項の規定の適用については、新所得税法第二百二十四条の三第四項中「株式等証券投資信託、非公社債等投資信託若しくは特定受益証券発行信託の終了若しくは一部の解約又は特定受益証券発行信託に係る信託の分割」とあるのは「株式等証券投資信託でその設定に係る受益権の募集が公募（第二条第一項第十五号の三（定義）に規定する公募をいう。）により行われたものの終了又は一部の解約」と、「同項」とあるのは「第一項」とする。