Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect as of April 1, 1996; provided, however, that the provisions amending Article 345, paragraph (1), item (vii) (limited to the part replacing "or Type 1 Property Accumulation Fund Benefits" with ", Type 1 Property Accumulation Fund Benefits" and adding "or Property Accumulation Savings Utilization Benefits prescribed in paragraph (2) of that Article" after "Type 2 Property Accumulation Fund Benefits") come into effect as of the day of enforcement of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996).
この政令は、平成八年四月一日から施行する。ただし、第三百四十五条第一項第七号の改正規定（「又は第一種財産形成基金給付金」を「、第一種財産形成基金給付金」に改め、「第二種財産形成基金給付金」の下に「又は同条第二項に規定する財産形成貯蓄活用給付金」を加える部分に限る。）は、勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）の施行の日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1996 and thereafter, and the provisions then in force continue to govern income tax for tax year 1995 and earlier.
別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成八年分以後の所得税について適用し、平成七年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.
第三条（公社債等に係る有価証券の保管の委託又は登録に関する経過措置）
The provisions of Article 51-2, paragraph (1) (Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the New Order apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) (Nontaxation of Public Corporations, etc. and Public Interest Trusts) of the Income Tax Act, or distributions of proceeds from them, that a Domestic Corporation, Foreign Corporation or public interest trust prescribed in those provisions is to be paid on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest on those public and corporate bonds, etc., or distributions of proceeds from them, that that Domestic Corporation or Foreign Corporation or public interest trust was to be paid before the Effective Date.
新令第五十一条の二第一項（公社債等に係る有価証券の保管の委託又は登録）の規定は、所得税法第十一条第一項若しくは第二項又は第三項（公共法人等及び公益信託に係る非課税）に規定する内国法人若しくは外国法人又は公益信託がこの政令の施行の日（以下「施行日」という。）以後に支払を受けるべきこれらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が施行日前に支払を受けるべき当該公社債等の利子又は収益の分配については、なお従前の例による。
Supplementary Provisions, Article 4
第四条
No English for this paragraph yet.
削除
Supplementary Provisions, Article 5Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.
第五条（利子、配当等の受領者の告知等に関する経過措置）
The provisions of Article 336, paragraph (2) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article for which payment is determined on or after the Effective Date, and the provisions then in force continue to govern that interest and similar income or those dividends and similar income for which payment was determined before the Effective Date.
新令第三百三十六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、施行日以後に支払の確定する同条第一項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当該利子等又は配当等については、なお従前の例による。
The notice under Article 336, paragraph (1) of the New Order and the presentation prescribed in Article 337, paragraph (1) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice) of the New Order, in relation to distributions of proceeds from beneficiary certificates of a Securities Investment Trust prescribed in Article 336, paragraph (2), item (i) of the New Order that are to produce interest and similar income or dividends and similar income prescribed in that item, held on the Effective Date by a person (limited to those beneficiary certificates of that Securities Investment Trust that were purchased before the Effective Date at a business office of a financial institution or other such place prescribed in that item that is specified by Ministry of Finance Order, and that have been entrusted for custody to that specified business office of a financial institution or other such place on the Effective Date), may be made, in addition to as provided in those provisions, by the day on which payment of the distribution of proceeds is determined (where there are two or more such days, the first such day on or after the Effective Date), by entering the name or title and address of the person receiving payment of the distribution of proceeds, the type of the beneficiary certificates of that Securities Investment Trust that are to produce the distribution of proceeds, and other particulars specified by Ministry of Finance Order, in the document sent from the person making payment of the distribution of proceeds, and submitting the document stating those particulars to the person handling payments for that distribution of proceeds (meaning a person handling payments prescribed in Article 336, paragraph (1) of the New Order).
新令第三百三十六条第二項第一号に規定する利子等又は配当等を生ずべき同号に規定する証券投資信託の受益証券を施行日において有する者の当該証券投資信託の受益証券（施行日前に同号に規定する金融機関の営業所等で大蔵省令で定めるものにおいて購入し、かつ、施行日において当該大蔵省令で定めるものにその保管の委託をしているものに限る。）に係る収益の分配に係る同条第一項の規定による告知及び新令第三百三十七条第一項（告知に係る住民票の写しその他の書類の提示等）に規定する提示は、これらの規定に定めるところによるほか、その収益の分配の支払の確定する日（その確定する日が二以上あるときは、施行日以後最初にその支払の確定する日）までに、当該収益の分配の支払をする者から送付を受けた書類に当該収益の分配の支払を受ける者の氏名又は名称及び住所、当該収益の分配を生ずべき当該証券投資信託の受益証券の種類その他の大蔵省令で定める事項を記載して、当該事項を記載した書類を、当該収益の分配に係る支払事務取扱者（新令第三百三十六条第一項に規定する支払事務取扱者をいう。）に提出することによりすることができる。
Where a person who holds on the Effective Date beneficiary certificates of a Securities Investment Trust prescribed in the preceding paragraph has submitted the document prescribed in that paragraph to the person handling payments referred to in that paragraph pursuant to that paragraph, notice under Article 336, paragraph (1) of the New Order is deemed to have been given with respect to distributions of proceeds on or after the Effective Date relating to those beneficiary certificates of the Securities Investment Trust stated in that document.
The provisions of Article 336, paragraph (3) of the New Order apply mutatis mutandis to the case referred to in the preceding paragraph.
新令第三百三十六条第三項の規定は、前項の場合について準用する。
The provisions of Article 339, paragraph (3) (Submission of Paper-Based Notices, etc. Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to interest and similar income prescribed in paragraph (1) of that Article from bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and the provisions then in force continue to govern that interest and similar income received before the Effective Date.
The submission of the paper-based notice prescribed in Article 339, paragraph (1) of the New Order and the presentation prescribed in Article 337, paragraph (1) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order, in relation to distributions of proceeds from bearer beneficiary certificates of a Securities Investment Trust prescribed in Article 339, paragraph (1) of the New Order, held on the Effective Date by a person (limited to those bearer beneficiary certificates of a Securities Investment Trust that were purchased before the Effective Date at a business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) of the New Order that is specified by Ministry of Finance Order, and that have been entrusted for custody to that specified business office of a financial institution or other such place on the Effective Date), may be made, in addition to as provided in those provisions, by the day on which the distribution of proceeds is received (where there are two or more such days, the first such day on or after the Effective Date), by entering the name or title and address of the person receiving payment of the distribution of proceeds, the type of the bearer beneficiary certificates of that Securities Investment Trust that are to produce the distribution of proceeds, and other particulars specified by Ministry of Finance Order, in the document sent from the person making payment of the distribution of proceeds, and submitting the document stating those particulars to the person making payment of the distribution of proceeds.
新令第三百三十九条第一項に規定する無記名の証券投資信託の受益証券を施行日において有する者の当該無記名の証券投資信託の受益証券（施行日前に新令第三百三十六条第二項第一号に規定する金融機関の営業所等で大蔵省令で定めるものにおいて購入し、かつ、施行日において当該大蔵省令で定めるものにその保管の委託をしているものに限る。）に係る収益の分配に係る新令第三百三十九条第一項に規定する告知書の提出及び同条第九項において準用する新令第三百三十七条第一項に規定する提示は、これらの規定に定めるところによるほか、その収益の分配の支払を受ける日（その支払を受ける日が二以上あるときは、施行日以後最初にその支払を受ける日）までに、当該収益の分配の支払をする者から送付を受けた書類に当該収益の分配の支払を受ける者の氏名又は名称及び住所、当該収益の分配を生ずべき当該無記名の証券投資信託の受益証券の種類その他の大蔵省令で定める事項を記載して、当該事項を記載した書類を、当該収益の分配の支払をする者に提出することによりすることができる。
Where a person who holds on the Effective Date bearer beneficiary certificates of a Securities Investment Trust prescribed in the preceding paragraph has submitted the document prescribed in that paragraph to the person making payment referred to in that paragraph pursuant to that paragraph, the submission of the paper-based notice prescribed in Article 339, paragraph (1) of the New Order is deemed to have been made with respect to distributions of proceeds, on or after the Effective Date, relating to those bearer beneficiary certificates of a Securities Investment Trust stated in that document (including bearer beneficiary certificates of a Securities Investment Trust prescribed in Article 339, paragraph (1) of the New Order that were entrusted for custody on or after the Effective Date under the contract for custody of the bearer beneficiary certificates of a Securities Investment Trust stated in that document (hereinafter in this paragraph referred to as an "additionally deposited beneficiary certificate")) (limited to distributions of proceeds received during the period of continuous custody from the Effective Date (for an additionally deposited beneficiary certificate, from the day on which it was entrusted for custody) for which the person making the payment prescribed in the preceding paragraph handles the payment).
前項に規定する無記名の証券投資信託の受益証券を施行日において有する者が同項の規定により同項に規定する書類を同項の支払をする者に提出したときは、施行日以後における当該書類に記載された当該無記名の証券投資信託の受益証券（当該書類に記載された当該無記名の証券投資信託の受益証券の保管の委託に係る契約に基づき、施行日以後に保管の委託をした新令第三百三十九条第一項に規定する無記名の証券投資信託の受益証券（以下この項において「追加委託受益証券」という。）を含む。）に係る収益の分配（施行日（当該追加委託受益証券にあっては、その保管の委託をした日）から引き続き保管の委託をしている期間内に支払を受ける収益の分配で、前項に規定する支払をする者がその支払の取扱いをするものに限る。）については、同条第一項に規定する告知書の提出があったものとみなす。
The provisions of Article 339, paragraphs (4) through (6) of the New Order apply mutatis mutandis to the case referred to in the preceding paragraph.
新令第三百三十九条第四項から第六項までの規定は、前項の場合について準用する。
interest and similar incomemachine translation
「利子等」
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, as Article 224, paragraph (1) of that Act refers to it — leaving out interest on ordinary deposits and others a Cabinet Order (政令) sets and interest and distributions on bearer securities — for which the recipient must give notice of their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
person handling paymentsmachine translation
「支払事務取扱者」
In Article 336, the head of the business office or other establishment of the payer of interest or dividends that handles their payment, including a person listed in paragraph (5), item (i) of that Article, to whom the recipient must give their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
financial institutionmachine translation
「金融機関」
A bank, trust company or other body a Ministry of Finance Order (財務省令) specifies, at whose business office a person makes deposits, places money in trust or buys bonds or beneficial interests that produce interest or dividends.
Short name set inArticle 336, paragraph (2), item (i)· applies only in this article and in Article 339
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
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 84 of 1996.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 84 of 1996, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
additionally deposited beneficiary certificatemachine translation
「追加委託受益証券」
A bearer certificate of beneficial interest in a securities investment trust, of the kind Article 339, paragraph (1) of this Order as amended by Cabinet Order No. 84 of 1996 names, that a holder places in custody on or after the date that Cabinet Order comes into effect under the custody contract for the certificates listed in the document the holder handed in.
Short name set inSupplementary Provisions, Article 5, paragraph (7)· applies only in this paragraph