Supplementary Provisions, Article 11Transitional Measures Regarding Requirements, etc. for Specified Stock Investment Trusts, etc.
第十一条（特定株式投資信託等の要件等に関する経過措置）
The provisions of Article 81-5, paragraphs (1) through (3) (Requirements, etc. for Specified Stock Investment Trusts, etc.) of the New Regulation apply to the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which the date on which payment is fixed (in the case of a distribution of proceeds pertaining to a bearer beneficiary certificate, the date on which payment was made; the same applies hereinafter in this Article) is on or after the Effective Date, and the provisions then in force continue to govern the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for which the date on which payment is fixed is before the Effective Date.
新規則第八十一条の五第一項から第三項まで（特定株式投資信託等の要件等）の規定は、その支払の確定する日（無記名の受益証券に係る収益の分配にあっては、支払をした日。以下この条において同じ。）が施行日以後である新令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は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）に規定する利子等について適用し、その支払の確定する日が施行日前である旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は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）に規定する利子等については、なお従前の例による。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 15 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 15 of 2016, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 1 of Cabinet Order No. 145 of 2016 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)