Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
第六十六条（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, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph made on or after the Effective Date, and the provisions then in force continue to govern the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation made before the Effective Date.
新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出については、なお従前の例による。
The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in Article 37-11-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to the second sentence of Article 37-11-6, paragraph (2) 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 made before the Effective Date.
旧租税特別措置法第三十七条の十一の六第二項の居住者又は恒久的施設を有する非居住者が施行日前に行った同項後段において準用する旧租税特別措置法第三十七条の十一の四第五項に規定する電磁的方法による提供については、なお従前の例による。