Supplementary Provisions, Article 59Transitional Measures Concerning Dividend Income, etc. for Which No Final Return Is Required
第五十九条（確定申告を要しない配当所得等に関する経過措置）
The provisions of Article 8-5, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after January 1, 2020, and the provisions then in force continue to govern interest and similar income or 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 who has a permanent establishment referred to in that paragraph is to receive before that date.
新租税特別措置法第八条の五第一項及び第二項の規定は、同条第一項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第八条の五第一項の居住者又は恒久的施設を有する非居住者が同日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。