①The provisions then in force continue to govern dividend income that was to have been received before the Effective Date.

②Dividend income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to dividend income on distributions of proceeds of securities investment trusts whose calculation period for proceeds is one year or more (excluding that received upon the termination of a securities investment trust or the partial cancellation of a securities investment trust contract) whose payment date arrives after that date, the amount calculated as specified by Cabinet Order as the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of Articles 8-2 and 8-3 of the Former Act, with the phrase "by April 30, 1970" in Article 8-2, paragraphs (1) through (4) and Article 8-3, paragraph (1) of the Former Act read as "by December 31, 1970".

③With regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970), for which the provisions then in force continue to govern pursuant to the provisions of Article 4 of the Supplementary Provisions of that Act, in the case where an individual's amount of gross income for 1970 includes dividend income, it is governed in accordance with the provisions of Article 8-5 of the Former Act.