Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. Pertaining to Listed Shares, etc.
第二十六条（上場株式等に係る配当所得等の課税の特例に関する経過措置）
The provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph is to receive before January 1, 2016.
旧租税特別措置法第八条の四第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に支払を受けるべき同項に規定する上場株式等の配当等については、なお従前の例による。
The provisions of Article 8-4, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern listed share dividends, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are to be paid before that date.
新租税特別措置法第八条の四第四項から第七項までの規定は、平成二十八年一月一日以後に支払うべき同条第四項に規定する上場株式配当等について適用し、同日前に支払うべき旧租税特別措置法第八条の四第四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。