Supplementary Provisions, Article 62Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
第六十二条（国外で発行された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 on foreign publicly offered investment trusts, etc. prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation and dividends and similar income on foreign investment trusts, etc. prescribed in paragraph (2) of that Article that a resident prescribed in paragraph (1) of that Article or a domestic corporation prescribed in paragraph (2) 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三第一項に規定する居住者又は同条第二項に規定する内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国外公募投資信託等の配当等及び同条第二項に規定する国外投資信託等の配当等については、なお従前の例による。
The provisions of Article 8-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in that paragraph of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph on or after the Effective Date, and with regard to dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八条の三第六項の規定は、同項に規定する居住者が施行日以後に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、旧租税特別措置法第八条の三第六項に規定する居住者が施行日前に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外投資信託等の配当等については、なお従前の例による。