Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 4Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Securities Investment Trusts

第四条(証券投資信託の収益の分配に係る配当所得の分離課税等に関する経過措置)

The provisions of Article 8-2 of the New Act apply to dividends, etc. prescribed in that are to be received on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in of the Former Act that were to be received before the Effective Date.

の規定は、施行日以後に支払を受けるべき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に規定する配当等については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy