Supplementary Provisions, Article 31Transitional Measures Concerning Corporation Tax on Domestic Source Income
第三十一条（国内源泉所得に対する法人税に関する経過措置）
The provisions of Article 138, items (i) and (x), Article 139 and Article 141 of the New Corporation Tax Act apply to compensation for periodic deposits, interest, profits or margins listed in Article 138, item (x) of the New Corporation Tax Act that are to be received on or after April 1, 1988 (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this Article), and with regard to compensation for periodic deposits or similar amounts that are to be received before that date, the provisions then in force continue to govern.
新法人税法第百三十八条第一号及び第十号、第百三十九条並びに第百四十一条の規定は、昭和六十三年四月一日以後に支払を受けるべき新法人税法第百三十八条第十号に掲げる給付補てん金、利息、利益又は差益（以下この条において「給付補てん金等」という。）について適用し、同日前に支払を受けるべき給付補てん金等については、なお従前の例による。
With regard to the portion of compensation for periodic deposits or similar amounts that a foreign corporation is to receive on or after April 1, 1988 and that correspond to the period specified by Cabinet Order as the calculation period of the compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated as specified by Cabinet Order as the amount of those corresponding to the period from the first day of that period to March 31, 1988, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern.