Supplementary Provisions, Article 61Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Publicly Offered Investment Trusts, etc.
第六十一条（公募投資信託等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）
With regard to dividends and similar income pertaining to distributions of proceeds of publicly offered investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment in Japan prescribed in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation prescribed in paragraph (3) of that Article, is to receive before January 1, 2004, the provisions then in force continue to govern.
旧租税特別措置法第八条の二第一項に規定する居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項に規定する非居住者、内国法人若しくは外国法人が平成十六年一月一日前に支払を受けるべき同条第一項に規定する公募投資信託等の収益の分配に係る配当等については、なお従前の例による。