Supplementary Provisions, Article 7Transitional Measures Concerning Dividend Income
第七条（配当所得に関する経過措置）
With regard to dividend income from distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) and Article 8-3, paragraph (1) of the Former Act that is to be received by December 31, 1985, the provisions then in force continue to govern.
昭和六十年十二月三十一日までに支払を受けるべき旧法第八条の二第一項及び第八条の三第一項に規定する証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
With regard to dividend income prescribed in Article 8-4, paragraph (1) and Article 8-5, paragraph (1) of the Former Act that is to be received from a domestic corporation by December 31, 1985, the provisions then in force continue to govern.
昭和六十年十二月三十一日までに内国法人から支払を受けるべき旧法第八条の四第一項及び第八条の五第一項に規定する配当所得については、なお従前の例による。