Supplementary Provisions, Article 4Transitional Measures Concerning Income from Assets in Japan, etc.

The provisions of Article 280, paragraph (2), item (ii) of the New Order (limited to the part pertaining to the income listed in Article 37-10, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Measures Act")) apply, where income pertaining to the transfer, made on or after the Effective Date, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (iii) of the New Measures Act falls under the income listed in that item, to the income pertaining to the transfer of those public and corporate bonds made on or after the Effective Date, and the provisions then in force continue to govern the income pertaining to the transfer of those public and corporate bonds made before the Effective Date.