Supplementary Provisions, Article 8Transitional Measures Concerning Notices and Payment Reports
第八条（告知及び支払調書に関する経過措置）
The provisions of Article 224-5 and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the New Income Tax Act apply to payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the New Income Tax Act relating to futures contracts prescribed in that paragraph that are effected on or after January 1, 2012, and the provisions then in force continue to govern payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act relating to futures contracts prescribed in that paragraph that were 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二十四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。
The provisions of Article 224-6 and Article 225, paragraph (1) (limited to the part concerning item (xiv)) of the New Income Tax Act apply to transfers of gold bullion or similar assets prescribed in Article 224-6 of the New Income Tax Act that are made on or after January 1, 2012.
新所得税法第二百二十四条の六及び第二百二十五条第一項（第十四号に係る部分に限る。）の規定は、平成二十四年一月一日以後に行われる新所得税法第二百二十四条の六に規定する金地金等の譲渡について適用する。
The provisions of Article 225, paragraph (1) (limited to the part concerning item (viii)) of the New Income Tax Act apply to domestic source income, pensions, and redemption money prescribed in that item that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern domestic source income and redemption money prescribed in Article 225, paragraph (1), item (viii) of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百二十五条第一項（第八号に係る部分に限る。）の規定は、平成二十五年一月一日以後に支払うべき同号に規定する国内源泉所得、年金及び償還金について適用し、同日前に支払うべき旧所得税法第二百二十五条第一項第八号に規定する国内源泉所得及び償還金については、なお従前の例による。