Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
第四十九条（上場株式等に係る配当所得の課税の特例に関する経過措置）
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in that paragraph for which the date on which payment was confirmed prescribed in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which the date on which payment was confirmed prescribed in that paragraph falls before the Effective Date.
新租税特別措置法第八条の四第四項の規定は、同項に規定する支払の確定した日が施行日以後である同項に規定する上場株式配当等について適用し、旧租税特別措置法第八条の四第四項に規定する支払の確定した日が施行日前である同項に規定する上場株式配当等については、なお従前の例による。
The provisions of Article 8-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (4) of that Article, or dividends and similar income prescribed in Article 24, paragraph (1) of the New Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the New Income Tax Act, for which the date on which payment was confirmed prescribed in paragraph (5) of that Article falls on or after January 1, 2010, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in paragraph (4) of Article 8-4 of the Former Act on Special Measures Concerning Taxation, or dividends and similar income prescribed in Article 24, paragraph (1) of the Former Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the Former Income Tax Act, for which the date on which payment was confirmed prescribed in Article 8-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation falls before January 1 of that year.
新租税特別措置法第八条の四第五項の規定は、同項に規定する支払の確定した日が平成二十二年一月一日以後である同条第四項に規定する上場株式配当等又は新所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る新所得税法第二十四条第一項に規定する配当等について適用し、旧租税特別措置法第八条の四第五項に規定する支払の確定した日が同年一月一日前である同条第四項に規定する上場株式配当等又は旧所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る旧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、なお従前の例による。