Supplementary Provisions, Article 9Transitional Measures Concerning Notices, Payment Reports, and Notices of Payment
第九条（告知、支払調書及び支払通知書に関する経過措置）
Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), items (i) and (iii)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to those items 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 that is a commodity futures contract, foreign commodity market transaction, or over-the-counter commodity derivatives transaction set forth in item (i) of that paragraph, which is effected on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, 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 that is a commodity futures contract set forth in item (i) of that paragraph, which was effected before that date.
新所得税法第二百二十四条の五（第一項第一号及び第三号に係る部分に限る。）及びこれらの号に係る新所得税法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のうち同項第一号に掲げる商品先物取引、外国商品市場取引又は店頭商品デリバティブ取引に係る同項に規定する差金等決済で附則第一条第八号に定める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のうち同項第一号に掲げる商品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 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), item (iv)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to that item 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 that is a market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which is effected on or after January 1, 2011, 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 that is a market derivatives transaction or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which was effected before that date.
新所得税法第二百二十四条の五（第一項第四号に係る部分に限る。）及び同号に係る新所得税法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のうち同項第二号に掲げる市場デリバティブ取引、外国市場デリバティブ取引又は店頭デリバティブ取引に係る同項に規定する差金等決済で平成二十三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のうち同項第二号に掲げる市場デリバティブ取引又は店頭デリバティブ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 (vi)) applies to remuneration as prescribed in that item which is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern remuneration as prescribed in Article 225, paragraph (1), item (vi) of the former Income Tax Act which was to be paid before the effective date.
新所得税法第二百二十五条第一項（第六号に係る部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同号に規定する報酬について適用し、施行日前に支払うべき旧所得税法第二百二十五条第一項第六号に規定する報酬については、なお従前の例による。
With regard to the application of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) during the period from the effective date to December 31, 2010, the phrase "contract for mutual aid" in that item is deemed to be replaced with "contract for mutual aid (other than a contract for mutual aid concluded by an agricultural co-operative conducting the business referred to in Article 10, paragraph (1), item (x) (Mutual Aid Facilities) of the Agricultural Co-operatives Act, or any other contract for mutual aid specified by Cabinet Order)".
施行日から平成二十二年十二月三十一日までの間における新所得税法第二百二十五条第一項（第六号に係る部分に限る。）の規定の適用については、同号中「共済に係る契約」とあるのは、「共済に係る契約（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合の締結した共済に係る契約その他政令で定める共済に係る契約を除く。）」とする。
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 for which the day on which the decision to pay is finalized as prescribed in that paragraph falls on or after the effective date, and the provisions then in force continue to govern distributions of proceeds as prescribed in item (i) of Article 225, paragraph (2) 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 for which the day on which the decision to pay was finalized as prescribed in that paragraph falls before the effective date.
新所得税法第二百二十五条第二項の規定は、同項に規定する支払の確定した日が施行日以後である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、旧所得税法第二百二十五条第二項に規定する支払の確定した日が施行日前である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は、なお従前の例による。