Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
第四十五条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2016, and with regard to dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph received from the financial instruments business operator, etc. referred to in that paragraph before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十一の六の規定は、同条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以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用し、旧租税特別措置法第三十七条の十一の六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同日前に同項の金融商品取引業者等から交付を受けた同項に規定する源泉徴収選択口座内配当等については、なお従前の例による。