Supplementary Provisions, Article 65Transitional Measures Concerning Dividend Income for Which No Final Return Is Required
第六十五条（確定申告を要しない配当所得に関する経過措置）
With regard to dividends and similar income prescribed in Article 8-6, 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六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。
With regard to the application of the provisions of Article 8-5 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) or (ii) of that Article, those dividends and similar income are not to include the following dividends and similar income (excluding those received outside Japan that are specified by Cabinet Order):
平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第八条の五第一項第一号又は第二号に掲げるものに係る同条の規定の適用については、当該配当等には、次に掲げる配当等（国外において支払を受けるもののうち政令で定めるものを除く。）を含まないものとする。
dividends and similar income pertaining to distributions of proceeds of securities investment trusts other than bond investment trusts prescribed in Article 8-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, to be received from a domestic corporation prescribed in that item;
新租税特別措置法第八条の五第一項第三号に規定する内国法人から支払を受けるべき同号に規定する公社債投資信託以外の証券投資信託の収益の分配に係る配当等
dividends and similar income on investment units prescribed in Article 8-5, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation, to be received from a specified investment corporation prescribed in that item.
新租税特別措置法第八条の五第一項第五号に規定する特定投資法人から支払を受けるべき同号に規定する投資口の配当等