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 paragraph (1) of that Article that an individual is to receive on or after January 1, 2004, and with regard to dividends and similar income prescribed in Article 9, paragraph (1) 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.
新租税特別措置法第九条の規定は、個人が平成十六年一月一日以後に支払を受けるべき同条第一項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旧租税特別措置法第九条第一項に規定する配当等については、なお従前の例による。