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Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.

第二十九条(上場株式等の配当等に係る源泉徴収義務等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 of the Former Act on Special Measures Concerning Taxation that are paid before January 1, 2016 to an individual, a domestic corporation or a foreign corporation referred to in .

平成二十八年一月一日前にの個人又は内国法人若しくは外国法人に対して支払われる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。

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