1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Securities Investment Trusts
第四条(証券投資信託の収益の分配に係る配当所得の分離課税等に関する経過措置)
The provisions of Article 8-2 of the New Act apply to dividends, etc. prescribed in paragraph (1) of that Article that are to be received on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in Article 8-2, paragraph (1) of the Former Act that were to be received before the Effective Date.
新法第八条の二の規定は、施行日以後に支払を受けるべき同条第一項に規定する配当等について適用し、施行日前に支払を受けるべき旧法第八条の二第一項に規定する配当等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.