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Supplementary Provisions, Article 5Transitional Measures Concerning the Attribution of Interest or Similar Income on Bearer Public and Corporate Bonds
第五条（無記名公社債の利子等の帰属に関する経過措置）
With regard to interest or similar income prescribed in Article 14, paragraph (1) of the former Income Tax Act that is received before the effective date, the provisions then in force continue to govern.
施行日前に支払を受ける旧所得税法第十四条第一項に規定する利子等については、なお従前の例による。