Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
第三十三条（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 then in force continue to govern dividends, etc. prescribed in Article 9-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual, a domestic corporation or a foreign corporation is to receive before January 1, 2009.
平成二十一年一月一日前に個人又は内国法人若しくは外国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二項に規定する配当等については、なお従前の例による。
In the case referred to in Article 9-3 of the New Act on Special Measures Concerning Taxation, if the dividends, etc. listed in the items of that Article are to be received during the period from April 1, 2009 to December 31, 2013, with regard to the application of the provisions of that Article to those dividends, etc., the phrase "15 percent" in that Article is deemed to be replaced with "7 percent".
新租税特別措置法第九条の三の場合において、同条各号に掲げる配当等が平成二十一年四月一日から平成二十五年十二月三十一日までの間に支払を受けるべきものであるときは、当該配当等に係る同条の規定の適用については、同条中「百分の十五」とあるのは、「百分の七」とする。
The provisions of the preceding paragraph do not apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds deemed to have been paid pursuant to the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation.
前項の規定は、新租税特別措置法第四条の二第九項又は第四条の三第十項の規定により支払があったものとみなされる収益の分配に係る所得税法第二十四条第一項に規定する配当等については、適用しない。