1 article
Supplementary Provisions, Article 27Transitional Measures Concerning Dividend Income, etc. Not Requiring the Filing of a Final Return
第二十七条（確定申告を要しない配当所得等に関する経過措置）
The provisions then in force continue to govern dividends and similar income prescribed in Article 8-5, 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五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配当等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.