Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.
第七十八条（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）
The provisions of Article 9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. prescribed in item (i) of that paragraph that an individual or corporation is to receive, for which the record date referred to in that item 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 9-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual or corporation 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九条の三第一項の規定は、個人又は法人が支払を受けるべき同項第一号に規定する配当等で当該配当等の支払に係る同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、個人又は法人が支払を受けるべき旧租税特別措置法第九条の三第一項第一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。