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Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Dividend Tax Credit
第四条（配当控除の特例に関する経過措置）
The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to an individual's dividend income prescribed in Article 2, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation for 2002 and subsequent years, and with regard to an individual's dividend income for 2001 and earlier years, the provisions then in force continue to govern.
新租税特別措置法第九条の規定は、個人の平成十四年分以後の新租税特別措置法第二条第一項第七号に規定する配当所得について適用し、個人の平成十三年分以前の当該配当所得については、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.