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Supplementary Provisions, Article 3Transitional Provisions Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
第三条（証券投資信託の収益の分配に係る配当所得に関する経過規定）
The provisions then in force continue to govern dividend income from distributions of proceeds of securities investment trusts that were to have been received before April 1, 1964 (hereinafter referred to as "the Effective Date").
昭和三十九年四月一日（以下「施行日」という。）前に支払を受けるべきであつた証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
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