Supplementary Provisions, Article 11Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.
第十一条(利子、配当等の受領者の告知に関する経過措置)
The provisions of Article 335, paragraph (1) (Scope of Interest and Similar Income Not Subject to the Notice Requirement and of Public Corporations, etc.), Article 336, paragraphs (1), (2) and (5) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) and Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the New Order apply to the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the New Act the payment of which is finalized on or after the Effective Date, and for the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Former Act the payment of which was finalized before the Effective Date, the provisions then in force continue to govern.
新令第三百三十五条第一項(告知義務のない利子等及び公共法人等の範囲)、第三百三十六条第一項、第二項及び第五項(預貯金、株式等に係る利子、配当等の受領者の告知)並びに第三百三十七条第三項(告知に係る住民票の写しその他の書類の提示等)の規定は、施行日以後に支払の確定する新法第二百二十四条第一項(利子、配当等の受領者の告知)に規定する利子等又は配当等について適用し、施行日前に支払の確定した旧法第二百二十四条第一項(利子、配当等の受領者の告知)に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 339, paragraphs (7) and (8) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article from the bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and for the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that was received before the Effective Date, the provisions then in force continue to govern.
interest and similar incomemachine translation
「利子等」
Interest, dividends of surplus or distributions of profit on bearer public and corporate bonds, bearer shares and the like, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts (無記名公社債等).
Short name set inArticle 339, paragraph (1)· applies only in this article
bearer public and corporate bonds, etc.machine translation
「無記名公社債等」
Bearer public and corporate bonds, the bearer shares and similar securities described in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or Specified Trusts That Issue Beneficiary Certificates, on whose interest and dividends the recipient must give the payment handler a written notice.
Short name set inArticle 339, paragraph (1)· applies only in this article
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 387 of 1987, the Income Tax Act as amended by Article 2 of the 1987 Act partially amending the Income Tax Act and other laws (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (4), item (i)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 387 of 1987, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 387 of 1987 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 387 of 1987, the Income Tax Act as it stood before Article 2 of the 1987 Act partially amending the Income Tax Act and other laws (Act No. 96 of 1987) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 387 of 1987.
Short name set inSupplementary Provisions, Article 4, paragraph (4)