Supplementary Provisions, Article 4Transitional Measures Concerning Submission, etc. of Payment Reports
第四条（支払調書の提出等に関する経過措置）
The provisions of Article 82, paragraph (2), item (i) (Payment Report on Interest and Similar Income) of the New Regulation apply to interest and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") for which payment was finalized before the Effective Date.
新規則第八十二条第二項第一号（利子等の支払調書）の規定は、この省令の施行の日（以下「施行日」という。）以後に支払の確定する同条第一項に規定する利子等について適用し、施行日前に支払の確定した改正前の所得税法施行規則（以下「旧規則」という。）第八十二条第一項（利子等の支払調書）に規定する利子等については、なお従前の例による。
The provisions of Article 83, paragraph (2), item (v) (Payment Report on Dividends and Similar Income) of the New Regulation apply to dividends and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which payment was finalized before the Effective Date.
新規則第八十三条第二項第五号（配当等の支払調書）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配当等について適用し、施行日前に支払の確定した旧規則第八十三条第一項（配当等の支払調書）に規定する配当等については、なお従前の例による。
The provisions then in force continue to govern consideration for the transfer of shares, etc. and redemption money or a similar asset under Article 90-2, paragraph (2) (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the Former Regulation for which payment or delivery was finalized before the Effective Date.
施行日前に支払又は交付の確定した旧規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）の株式等の譲渡の対価及び償還金等については、なお従前の例による。
The provisions then in force continue to govern delivered money, etc. under Article 90-3, paragraph (2) (Payment Report on Delivered Money, etc.) of the Former Regulation for which delivery was finalized before the Effective Date.
施行日前に交付の確定した旧規則第九十条の三第二項（交付金銭等の支払調書）の交付金銭等については、なお従前の例による。
The provisions of Article 96, paragraph (3) (Trust Accounting Statement) of the New Regulation (limited to the portion pertaining to redemption money of specified discount bonds and redemption money of foreign discount bonds prescribed in item (ii) of that paragraph) apply to trusts prescribed in Article 96, paragraph (1) of the New Regulation for which that redemption money is attributed to the income of the trust property on or after the Effective Date.
新規則第九十六条第三項（信託の計算書）（同項第二号に規定する特定割引債の償還金及び国外割引債の償還金に係る部分に限る。）の規定は、これらの償還金が施行日以後に信託財産の収益に帰せられる同条第一項の信託について適用する。
The provisions then in force continue to govern consideration for the transfer of shares, etc. under Article 97, paragraph (6) of the Former Regulation for which the payment prescribed in Article 97, paragraph (5) (Report on Consideration for Transfer of Shares, etc. Received by the Person of Record) of the Former Regulation is to be received before the Effective Date.
施行日前に旧規則第九十七条第五項（名義人受領の株式等の譲渡の対価の調書）に規定する支払を受けるべき同条第六項の株式等の譲渡の対価については、なお従前の例による。
interest and similar incomemachine translation
「利子等」
In Article 82, interest and similar income as Article 23, paragraph (1) of the Income Tax Act defines it — interest on bonds and deposits and distributions of proceeds from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts — limited, where the recipient is a nonresident or foreign corporation, to the domestic source income in Article 161, paragraph (1), item (viii) of that Act.
Short name set inArticle 82, paragraph (1)· applies only in this article
dividends and similar incomemachine translation
「配当等」
In Article 83, dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations (投資法人), interest on foundation funds (基金利息), and distributions from investment trusts (other than bond investment trusts) and specified trusts issuing beneficiary certificates, as Article 24, paragraph (1) of the Income Tax Act lists them; where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (ix) of that Act.
Short name set inArticle 83, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 35 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 35 of 2013, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 35 of 2013 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)