Supplementary Provisions, Article 5Transitional Provisions Concerning Dividend Income
第五条（配当所得に関する経過規定）
Except in cases involving the application of the provisions of Article 8-4, paragraph (1) or paragraph (3) of the New Act, the provisions then in force continue to govern dividend income that was to have been received before the Effective Date.
施行日前に支払を受けるべきであつた配当所得については、新法第八条の四第一項又は第三項の規定の適用に係る場合を除き、なお従前の例による。
The provisions then in force continue to govern the amount calculated as specified by Cabinet Order as the portion corresponding to the period from April 1, 1964 to March 31, 1965, out of the amount of dividend income pertaining to the distribution of proceeds of a securities investment trust established (including additionally established) on or after April 1, 1964 as prescribed in Article 8-2, paragraph (1) of the Former Act, where the calculation period of those proceeds is one year or more.
旧法第八条の二第一項に規定する昭和三十九年四月一日以後に設定（追加設定を含む。）をされた証券投資信託の収益でその計算期間が一年以上であるものの分配に係る配当所得の金額のうち同日から昭和四十年三月三十一日までの間に対応する部分の金額として政令で定めるところにより計算した金額については、なお従前の例による。