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 then in force continue to govern redemptions of discount bonds prescribed in Article 224, paragraph (4) of the Former Income Tax Act that were made before January 1, 2016.
平成二十八年一月一日前に行われた旧所得税法第二百二十四条第四項に規定する割引債の償還については、なお従前の例による。
The provisions of Article 224-3, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article), Article 225, paragraph (1) (limited to the part concerning items (x) and (xi)), and Article 228, paragraph (2) (limited to the part concerning shares or similar interests prescribed in Article 224-3, paragraph (2) of the New Income Tax Act and redemption money or similar assets prescribed in paragraph (4) of that Article) of the New Income Tax Act apply to transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the New Income Tax Act or deliveries of redemption money or similar assets prescribed in paragraph (4) of that Article that are made on or after January 1, 2016, and the provisions then in force continue to govern transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act or deliveries of redemption money or similar assets prescribed in paragraph (4) of that Article that were made before that date.
新所得税法第二百二十四条の三第一項（同条第四項において準用する場合を含む。）、第二百二十五条第一項（第十号及び第十一号に係る部分に限る。）及び第二百二十八条第二項（新所得税法第二百二十四条の三第二項に規定する株式等及び同条第四項に規定する償還金等に係る部分に限る。）の規定は、平成二十八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三第二項に規定する株式等の譲渡又は同条第四項に規定する償還金等の交付について適用し、同日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡又は同条第四項に規定する償還金等の交付については、なお従前の例による。
The provisions of Article 224-5, paragraph (1) 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 the date specified in Article 1, item (vii) of the Supplementary Provisions, 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第一項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附則第一条第七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。