1 article
Supplementary Provisions, Article 3Transitional Measures Concerning Elective Separate Taxation at Source on Dividend Income from Shares, etc.
第三条（株式等に係る配当所得の源泉分離選択課税に関する経過措置）
With regard to dividends and similar income listed in Article 8-5, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual is to receive before April 1, 2001, the provisions then in force continue to govern.
個人が、平成十三年四月一日前に支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の五第一項第一号に掲げる配当等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.