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Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Dividend Tax Credit
第六十二条（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 the case where an individual comes to have dividend income prescribed in paragraph (1) of that Article on or after the effective date of the Trust Act, and the provisions then in force continue to govern the case where an individual came to have dividend income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the effective date of the Trust Act.
新租税特別措置法第九条の規定は、個人が信託法施行日以後に同条第一項に規定する配当所得を有することとなる場合について適用し、個人が信託法施行日前に旧租税特別措置法第九条第一項に規定する配当所得を有することとなった場合については、なお従前の例による。
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