Supplementary Provisions, Article 11Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
第十一条（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）
The provisions of Article 81-9, paragraph (1) of the New Regulation apply to the interest and similar income prescribed in that paragraph from the bearer public and corporate bonds, etc. prescribed in that paragraph for which payment is to be received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 81-9, paragraph (1) of the Former Regulation from the bearer public and corporate bonds, etc. prescribed in that paragraph for which payment is to be received before the Effective Date.
interest and similar incomemachine translation
「利子等」
In Article 81-9, the interest, dividends of surplus and distributions of proceeds on bearer bonds, bearer shares and similar securities and bearer beneficiary certificates (無記名公社債等), as Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines them.
Defined inArticle 81-9, paragraph (1)· applies only in this article
bearer public and corporate bonds, etc.machine translation
「無記名公社債等」
In Article 81-9, the bearer bonds and similar securities defined in Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act: bearer corporate and public bonds, bearer shares and similar interests (無記名株式等) referred to in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts.
Defined inArticle 81-9, 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. 11 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 11 of 2020, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)