Supplementary Provisions, Article 6, paragraph (2)
第二項
The provisions of Article 177, paragraph (2) of the new Income Tax Act apply to dividends or similar income prescribed in that paragraph that a Domestic Corporation referred to in that paragraph is to receive on or after October 1, 2023.
新所得税法第百七十七条第二項の規定は、同項の内国法人が令和五年十月一日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する。