Supplementary Provisions, Article 16Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
第十六条(無記名公社債の利子等に係る告知書等の提出等に関する経過措置)
The provisions of Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order and of Article 338, paragraphs (1) through (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply to the interest and similar income, prescribed in Article 339, paragraph (1) of the New Order, 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 the interest and similar income, prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order, from bearer public and corporate bonds, etc. prescribed in that paragraph that was received before the Effective Date.
新令第三百三十九条第一項(無記名公社債の利子等に係る告知書等の提出等)及び同条第九項において準用する新令第三百三十八条第一項から第三項まで(貯蓄取扱機関等の営業所の長の確認等)の規定は、施行日以後に支払を受ける新令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けた旧令第三百三十九条第一項(無記名公社債の利子等に係る告知書等の提出等)に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。
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 Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 145 of 2016 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 145 of 2016, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)