Supplementary Provisions, Article 20Transitional Measures Concerning Notice
第二十条（告知に関する経過措置）
The provisions of Article 224, paragraph (6) of the new Income Tax Act apply to interest, dividends or distributions of proceeds prescribed in paragraph (2) of that Article, or redemption money prescribed in paragraph (4) of that Article, that is received on or after the effective date.
新所得税法第二百二十四条第六項の規定は、施行日以後に支払を受ける同条第二項に規定する利子、配当若しくは収益の分配又は同条第四項に規定する償還金について適用する。
The provisions of Article 224-3, paragraph (1) of the new Income Tax Act apply to a transfer of shares or similar interests prescribed in paragraph (2) of that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of shares or similar interests prescribed in Article 224-3, paragraph (2) of the former Income Tax Act that was made before the effective date.
新所得税法第二百二十四条の三第一項の規定は、施行日以後に行われる同条第二項に規定する株式等の譲渡について適用し、施行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については、なお従前の例による。