Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
第六十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）
With regard to the application of the provisions of Article 9-3 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) of that Article, those dividends and similar income are not to include dividends and similar income on investment units prescribed in item (iii) of that paragraph of a specified investment corporation prescribed in that item.
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九条の三第一項第一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、同項第三号に規定する特定投資法人の同号に規定する投資口の配当等を含まないものとする。
With regard to the application of the provisions of Article 9-3, paragraph (2) of the New Act on Special Measures Concerning Taxation to the dividends and similar income referred to in that paragraph to be received during the period from April 1, 2003 to December 31, 2003, the phrase "7 percent" in that paragraph is deemed to be replaced with "10 percent".
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新租税特別措置法第九条の三第二項の配当等に係る同項の規定の適用については、同項中「百分の七」とあるのは、「百分の十」とする。