Supplementary Provisions, Article 4, paragraph (1)
第一項
The provisions of Article 24, paragraph (1) of the new Income Tax Act apply to dividends or similar income prescribed in that paragraph that are to be received on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date"), and the provisions then in force continue to govern dividends or similar income prescribed in Article 24, paragraph (1) of the former Income Tax Act that are to be received before the effective date.
新所得税法第二十四条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同項に規定する配当等について適用し、施行日前に支払を受けるべき旧所得税法第二十四条第一項に規定する配当等については、なお従前の例による。