Supplementary Provisions, Article 43Transitional Measures Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
第四十三条（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措置）
The provisions then in force continue to govern dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1) or Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be received or to be paid before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき又は支払うべき旧租税特別措置法第八条の二第一項又は第八条の三第一項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。
The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1), (3) or (4) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の二第一項、第三項又は第四項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の証券投資信託の収益の分配に係る配当等については、なお従前の例による。
The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第八条の二第五項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の証券投資信託の収益の分配に係る配当等については、なお従前の例による。
The provisions then in force continue to govern dividends and similar income on foreign shares, etc. prescribed in Article 9-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that are to be received before April 1, 1988.
昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第九条の二第一項又は第二項に規定する国外株式等の配当等については、なお従前の例による。
The provisions then in force continue to govern the portion of dividends and similar income on foreign securities investment trusts prescribed in Article 8-3, paragraph (1), (2) or (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on foreign securities investment trusts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income on foreign securities investment trusts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income on foreign securities investment trusts until March 31 of that year.
昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の三第一項、第二項又は第三項に規定する国外証券投資信託の配当等（以下この項において「国外証券投資信託の配当等」という。）で同日を含む国外証券投資信託の配当等の計算期間に対応するもののうち、その国外証券投資信託の配当等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外証券投資信託の配当等については、なお従前の例による。