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Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.

第二十八条(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 and similar income prescribed in of the Former Act on Special Measures Concerning Taxation that are to be received before January 1, 2016.

平成二十八年一月一日前に支払を受けるべきに規定する配当等については、なお従前の例による。

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