Supplementary Provisions, Article 77Transitional Measures Concerning Dividend Income for Which No Final Return Is Required
第七十七条（確定申告を要しない配当所得に関する経過措置）
The provisions of Article 8-5, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. prescribed in paragraph (1), items (i) and (ii) of that Article that an individual is to receive, for which the record date referred to in items (i) and (ii) of that paragraph pertaining to the payment of those dividends, etc. falls on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern dividends, etc. prescribed in Article 8-5, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" through Article 151 of the Supplementary Provisions) that an individual is to receive, for which the record date pertaining to the payment of those dividends, etc. falls before the Effective Date of the Companies Act.
新租税特別措置法第八条の五第一項及び第三項の規定は、個人が支払を受けるべき同条第一項第一号及び第二号に規定する配当等で当該配当等の支払に係る同項第一号及び第二号の基準日が会社法施行日以後であるものについて適用し、個人が支払を受けるべき第十三条の規定による改正前の租税特別措置法（以下附則第百五十一条までにおいて「旧租税特別措置法」という。）第八条の五第一項第一号及び第二号に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。