1 article
Supplementary Provisions, Article 64Transitional Measures Concerning Elective Separate Withholding Taxation on Dividend Income from Shares, etc.
第六十四条（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 prescribed in Article 8-5, 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 that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第八条の五第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に支払を受けるべき同項に規定す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.