Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan
第六十七条（国外で発行された株式の配当所得の源泉徴収等の特例に関する経過措置）
The provisions of Article 9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign shares 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 shares prescribed in Article 9-2, paragraph (5) 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九条の二第五項の規定は、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株式の配当等について適用し、旧租税特別措置法第九条の二第五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株式の配当等については、なお従前の例による。