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Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Dividend Tax Credit

第六十六条(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 dividends and similar income prescribed in that an individual is to receive on or after January 1, 2004, and with regard to dividends and similar income prescribed in of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date, the provisions then in force continue to govern.

の規定は、個人が平成十六年一月一日以後に支払を受けるべきに規定する配当等について適用し、個人が同日前に支払を受けるべきに規定する配当等については、なお従前の例による。

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